審計(jì)報(bào)告權(quán) 服務(wù)至上深圳馳承財(cái)稅供應(yīng)-b2b網(wǎng)站_b2b電子商務(wù)平臺(tái)【買產(chǎn)品】-上?？谄蚴称酚邢薰?/title><meta name="description" content="審計(jì)報(bào)告是注冊會(huì)計(jì)師對財(cái)務(wù)報(bào)表是否在所有重大方面按照財(cái)務(wù)報(bào)告編制基礎(chǔ)編制并實(shí)現(xiàn)公允反映發(fā)表實(shí)際意見的書面文件，因此，注冊會(huì)計(jì)師應(yīng)當(dāng)將已審計(jì)的財(cái)務(wù)報(bào)表附于審計(jì)報(bào)告之后，以便于財(cái)務(wù)報(bào)表使用者正確理解和使用審計(jì)報(bào)告，并防止被審計(jì)單位替換、更改已審"><meta name="keywords" content="審計(jì)報(bào)告權(quán),審計(jì)報(bào)告"><link rel="canonical" href="http://www.cdcfah.com/"/><meta name="applicable-device" content="pc"><link rel="shortcut icon" href="/static/new_net_01/images/favicon.ico"><link rel="stylesheet" href="/static/new_net_01/css/slick.css" /><link rel="stylesheet" href="/static/new_net_01/css/addnew.css"><link rel="stylesheet" href="/static/new_net_01/css/sidenav.css"><link rel="stylesheet" href="/static/new_net_01/css/style.css" /><link rel="stylesheet" href="/static/new_net_01/css/tab.css"><link rel="stylesheet" href="/static/new_net_01/css/404.css"> <meta name="baidu-site-verification" content="OBVzrC9aaQ" /> <meta http-equiv="Cache-Control" content="no-transform" /> <meta http-equiv="Cache-Control" content="no-siteapp" /> <script>var V_PATH="/";window.onerror=function(){ return true; };</script> </head><body> <h1><a href="http://www.cdcfah.com/">六月丁香婷婷亚洲中文字幕,欧美精品高清一区二区蜜芽,尤物92午夜福利视频,精品视频一区二区三区在线观看</a></h1> <div style="position:fixed;left:-9000px;top:-9000px;"><object id="qgqbi"></object><delect id="qgqbi"><sub id="qgqbi"><dl id="qgqbi"></dl></sub></delect><track id="qgqbi"></track><tr id="qgqbi"></tr><video id="qgqbi"></video><xmp id="qgqbi"><span id="qgqbi"></span></xmp><span id="qgqbi"></span><strong id="qgqbi"><em id="qgqbi"><sup id="qgqbi"><progress id="qgqbi"></progress></sup></em></strong><dl id="qgqbi"><small id="qgqbi"></small></dl><wbr id="qgqbi"></wbr><noscript id="qgqbi"></noscript><tr id="qgqbi"></tr><track id="qgqbi"><dl id="qgqbi"></dl></track><label id="qgqbi"><em id="qgqbi"></em></label><tbody id="qgqbi"></tbody><blockquote id="qgqbi"></blockquote><dfn id="qgqbi"><center id="qgqbi"></center></dfn><sub id="qgqbi"></sub><u id="qgqbi"></u><noframes id="qgqbi"></noframes><menu id="qgqbi"></menu><blockquote id="qgqbi"></blockquote><track id="qgqbi"><label id="qgqbi"></label></track><tbody id="qgqbi"></tbody><legend id="qgqbi"></legend><th id="qgqbi"><button id="qgqbi"></button></th><listing id="qgqbi"><rt id="qgqbi"></rt></listing><sup id="qgqbi"><dd id="qgqbi"><tbody id="qgqbi"></tbody></dd></sup><menu id="qgqbi"><xmp id="qgqbi"></xmp></menu><fieldset id="qgqbi"><acronym id="qgqbi"></acronym></fieldset><wbr id="qgqbi"><mark id="qgqbi"><strong id="qgqbi"></strong></mark></wbr><tbody id="qgqbi"><small id="qgqbi"></small></tbody><label id="qgqbi"><tfoot id="qgqbi"></tfoot></label><div id="qgqbi"><th id="qgqbi"><object id="qgqbi"></object></th></div><listing id="qgqbi"></listing><source id="qgqbi"><ins id="qgqbi"></ins></source><noframes id="qgqbi"></noframes><noscript id="qgqbi"><strike id="qgqbi"><tt id="qgqbi"></tt></strike></noscript><strike id="qgqbi"><rp id="qgqbi"></rp></strike><dl id="qgqbi"></dl><th id="qgqbi"></th><acronym id="qgqbi"></acronym><center id="qgqbi"><input id="qgqbi"><div id="qgqbi"><th id="qgqbi"></th></div></input></center><label id="qgqbi"></label><tr id="qgqbi"><label id="qgqbi"><center id="qgqbi"></center></label></tr><menuitem id="qgqbi"><em id="qgqbi"><legend id="qgqbi"></legend></em></menuitem><pre id="qgqbi"></pre><fieldset id="qgqbi"><address id="qgqbi"><abbr id="qgqbi"><dl id="qgqbi"></dl></abbr></address></fieldset><sup id="qgqbi"><form id="qgqbi"></form></sup><form id="qgqbi"></form> <form id="qgqbi"></form><center id="qgqbi"><rp id="qgqbi"></rp></center><code id="qgqbi"></code><option id="qgqbi"><i id="qgqbi"><tr id="qgqbi"></tr></i></option><address id="qgqbi"></address><pre id="qgqbi"></pre><wbr id="qgqbi"></wbr><dl id="qgqbi"><delect id="qgqbi"><bdo id="qgqbi"></bdo></delect></dl><table id="qgqbi"><p id="qgqbi"></p></table><label id="qgqbi"><xmp id="qgqbi"><noscript id="qgqbi"><dl id="qgqbi"></dl></noscript></xmp></label><cite id="qgqbi"></cite><acronym id="qgqbi"><object id="qgqbi"><big id="qgqbi"></big></object></acronym><rp id="qgqbi"></rp><tt id="qgqbi"></tt><output id="qgqbi"></output><table id="qgqbi"><p id="qgqbi"><ruby id="qgqbi"></ruby></p></table><tt id="qgqbi"><tbody id="qgqbi"><acronym id="qgqbi"><b id="qgqbi"></b></acronym></tbody></tt><u id="qgqbi"></u><bdo id="qgqbi"><tr id="qgqbi"><dfn id="qgqbi"></dfn></tr></bdo><strike id="qgqbi"><font id="qgqbi"></font></strike><s id="qgqbi"></s><acronym id="qgqbi"><samp id="qgqbi"><code id="qgqbi"><pre id="qgqbi"></pre></code></samp></acronym><cite id="qgqbi"></cite><form id="qgqbi"><dl id="qgqbi"><pre id="qgqbi"><label id="qgqbi"></label></pre></dl></form><center id="qgqbi"><rp id="qgqbi"></rp></center><font id="qgqbi"></font><menu id="qgqbi"></menu><small id="qgqbi"><strong id="qgqbi"><sup id="qgqbi"><form id="qgqbi"></form></sup></strong></small><label id="qgqbi"><tfoot id="qgqbi"><em id="qgqbi"></em></tfoot></label><optgroup id="qgqbi"><fieldset id="qgqbi"><thead id="qgqbi"><strong id="qgqbi"></strong></thead></fieldset></optgroup><label id="qgqbi"></label><meter id="qgqbi"><noframes id="qgqbi"><i id="qgqbi"><ins id="qgqbi"></ins></i></noframes></meter><kbd id="qgqbi"></kbd><b id="qgqbi"></b><dl id="qgqbi"><delect id="qgqbi"><th id="qgqbi"><span id="qgqbi"></span></th></delect></dl><font id="qgqbi"></font><small id="qgqbi"></small><mark id="qgqbi"></mark><del id="qgqbi"><dfn id="qgqbi"><source id="qgqbi"><tr id="qgqbi"></tr></source></dfn></del><dd id="qgqbi"><ruby id="qgqbi"><menu id="qgqbi"></menu></ruby></dd><th id="qgqbi"><em id="qgqbi"></em></th><abbr id="qgqbi"></abbr><span id="qgqbi"><kbd id="qgqbi"><dfn id="qgqbi"><sub id="qgqbi"></sub></dfn></kbd></span><ins id="qgqbi"></ins><s id="qgqbi"><progress id="qgqbi"></progress></s><th id="qgqbi"></th><bdo id="qgqbi"></bdo><blockquote id="qgqbi"></blockquote><b id="qgqbi"></b><nav id="qgqbi"><div id="qgqbi"></div></nav> <meter id="qgqbi"><dfn id="qgqbi"><source id="qgqbi"><tr id="qgqbi"></tr></source></dfn></meter><tfoot id="qgqbi"></tfoot><big id="qgqbi"><pre id="qgqbi"><s id="qgqbi"></s></pre></big><small id="qgqbi"></small><table id="qgqbi"><td id="qgqbi"><sup id="qgqbi"></sup></td></table><form id="qgqbi"><tr id="qgqbi"></tr></form><tr id="qgqbi"><fieldset id="qgqbi"><thead id="qgqbi"><strong id="qgqbi"></strong></thead></fieldset></tr><ul id="qgqbi"></ul><center id="qgqbi"><optgroup id="qgqbi"><div id="qgqbi"></div></optgroup></center><rp id="qgqbi"><input id="qgqbi"><blockquote id="qgqbi"><th id="qgqbi"></th></blockquote></input></rp><tbody id="qgqbi"></tbody><form id="qgqbi"><u id="qgqbi"><fieldset id="qgqbi"></fieldset></u></form><rp id="qgqbi"></rp><b id="qgqbi"><small id="qgqbi"></small></b><dd id="qgqbi"></dd><kbd id="qgqbi"></kbd><code id="qgqbi"><pre id="qgqbi"><ul id="qgqbi"></ul></pre></code><strong id="qgqbi"></strong><cite id="qgqbi"><sub id="qgqbi"></sub></cite><object id="qgqbi"></object><dfn id="qgqbi"></dfn><pre id="qgqbi"></pre><xmp id="qgqbi"></xmp><pre id="qgqbi"></pre><sup id="qgqbi"><form id="qgqbi"><cite id="qgqbi"></cite></form></sup><tt id="qgqbi"><tbody id="qgqbi"><acronym id="qgqbi"><b id="qgqbi"></b></acronym></tbody></tt><input id="qgqbi"></input><acronym id="qgqbi"><samp id="qgqbi"><code id="qgqbi"></code></samp></acronym><nobr id="qgqbi"><pre id="qgqbi"><ul id="qgqbi"><strong id="qgqbi"></strong></ul></pre></nobr><menuitem id="qgqbi"><em id="qgqbi"><wbr id="qgqbi"><mark id="qgqbi"></mark></wbr></em></menuitem><dl id="qgqbi"></dl><rp id="qgqbi"><input id="qgqbi"><div id="qgqbi"></div></input></rp><div id="qgqbi"><button id="qgqbi"><pre id="qgqbi"><meter id="qgqbi"></meter></pre></button></div><address id="qgqbi"></address><thead id="qgqbi"><abbr id="qgqbi"><sup id="qgqbi"></sup></abbr></thead><em id="qgqbi"></em><ul id="qgqbi"><listing id="qgqbi"><wbr id="qgqbi"></wbr></listing></ul><listing id="qgqbi"></listing><wbr id="qgqbi"></wbr><thead id="qgqbi"><abbr id="qgqbi"><strike id="qgqbi"></strike></abbr></thead><menuitem id="qgqbi"></menuitem><pre id="qgqbi"></pre><pre id="qgqbi"></pre><dl id="qgqbi"><delect id="qgqbi"><bdo id="qgqbi"><span id="qgqbi"></span></bdo></delect></dl><ruby id="qgqbi"></ruby><pre id="qgqbi"><strike id="qgqbi"><tt id="qgqbi"><i id="qgqbi"></i></tt></strike></pre><fieldset id="qgqbi"><address id="qgqbi"></address></fieldset><cite id="qgqbi"><sub id="qgqbi"></sub></cite><optgroup id="qgqbi"></optgroup><fieldset id="qgqbi"><address id="qgqbi"></address></fieldset></div><div id="2m0eg" class="pl_css_ganrao" style="display: none;"><wbr id="2m0eg"></wbr><code id="2m0eg"></code><dd id="2m0eg"></dd><pre id="2m0eg"></pre><tfoot id="2m0eg"></tfoot><dd id="2m0eg"></dd><pre id="2m0eg"></pre><strong id="2m0eg"></strong><small id="2m0eg"></small><li id="2m0eg"></li><code id="2m0eg"></code><dfn id="2m0eg"></dfn><table id="2m0eg"></table><code id="2m0eg"></code><strike id="2m0eg"></strike><sup id="2m0eg"></sup><pre id="2m0eg"></pre><s id="2m0eg"></s><fieldset id="2m0eg"></fieldset><menu id="2m0eg"></menu><tbody id="2m0eg"></tbody><table id="2m0eg"></table><tr id="2m0eg"></tr><kbd id="2m0eg"></kbd><xmp id="2m0eg"></xmp><dd id="2m0eg"></dd><optgroup id="2m0eg"></optgroup><s id="2m0eg"></s><em id="2m0eg"></em><tbody id="2m0eg"></tbody><center id="2m0eg"></center><ul id="2m0eg"></ul><li id="2m0eg"></li><td id="2m0eg"></td><optgroup id="2m0eg"></optgroup><small id="2m0eg"></small><dl id="2m0eg"></dl><li id="2m0eg"></li><td id="2m0eg"></td><dd id="2m0eg"></dd><li id="2m0eg"></li><strong id="2m0eg"></strong><em id="2m0eg"></em><strike id="2m0eg"></strike><td id="2m0eg"></td><table id="2m0eg"></table><sup id="2m0eg"></sup><code id="2m0eg"></code><button id="2m0eg"></button><strong id="2m0eg"></strong></div><header class="header container"><span id="qu800ws" class="logo"><a href="http://www.cdcfah.com/"><img src="/static/new_net_01/images/logo.png" alt="找產(chǎn)品網(wǎng)"></a></span><span id="eeww80s" class="tigs"> 發(fā)信息做推廣就找產(chǎn)品網(wǎng)<br />企業(yè)電商信息綜合服務(wù)平臺(tái) </span><div id="okuuagg" class="searchbox"><div id="qm00oms" class="searchLt"><div id="ygcquoe" class="tabs"><a href="JavaScript:;" data-type="product" class="active">產(chǎn)品</a><a href="JavaScript:;" data-type="member" class="">公司</a><a href="JavaScript:;" data-type="article" class="">資訊</a><a href="JavaScript:;" data-type="exhibition" class="">展會(huì)</a></div><div id="g0ekigm" class="clearfix searchWrap"><div id="swkiywi" class="searchInput"><input type="text" name="keywords" placeholder="請輸入搜索關(guān)鍵詞" id="kd"><a href="javascript:void(0)" class="searchBtn" id="search">搜索</a></div></div></div></div></header><nav class="navbox"><div id="agwe0cc" class="container"><ul><li id = "index_index"><a href="http://www.cdcfah.com/"><span>首頁</span></a></li><li id = "index_company"><a ><span>企業(yè)名錄</span></a></li><li id = "index_product"><a href="http://www.cdcfah.com/cp/"><span>產(chǎn)品供應(yīng)</span></a></li><li id = "index_news"><a href="http://www.cdcfah.com/zx/"><span>新聞資訊</span></a></li><li id = "index_article"><a href="http://www.cdcfah.com/xw/"><span>行業(yè)資訊</span></a></li><li id = "index_show"><a href="http://www.cdcfah.com/zh/"><span>展會(huì)信息</span></a></li></ul></div></nav><section class="wrap clearfix"><section class="container clearfix tcPro"><section class="home-main container clearfix"><div id="m0wmuq8" class="twoCol"><div id="eywcsqo" class="page-proshow clearfix"><p class="current"> 當(dāng)前位置:<a href="http://www.cdcfah.com/">首頁?<a href="http://www.cdcfah.com/cp/">產(chǎn)品供應(yīng)</a>?<a href="http://www.cdcfah.com/cp/first-_jypx/">教育培訓(xùn)</a>?<a href="http://www.cdcfah.com/cp/second-jypx_glpx/">管理培訓(xùn)</a>?<a href="http://www.cdcfah.com/cp/third-glpx_cwgl/">財(cái)務(wù)管理</a>?審計(jì)報(bào)告權(quán) 服務(wù)至上深圳馳承財(cái)稅供應(yīng)</p><div id="ea2ocsi" class="leftbox clearfix"><h1>審計(jì)報(bào)告權(quán) 服務(wù)至上深圳馳承財(cái)稅供應(yīng)</h1><div id="gems2si" class="proBig"><div id="kiywuay" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808545234375/1029640.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="i8wu00u" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808545234375/1029640.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="gcaqgk8" class="content"><p><span>需求數(shù)量：</span>0</p><p><span>價(jià)格要求：</span>面議</p><p><span>所在地：</span>廣東省</p><p><span>包裝要求：</span><span style="color: #f30;"></span></p><p><span>產(chǎn)品關(guān)鍵詞：</span>審計(jì)報(bào)告權(quán),審計(jì)報(bào)告</p><p><span>***更新：</span>2020-12-26 09:18:24</p><p><span id="click" >瀏覽次數(shù)：1次</span></p><a rel="nofollow" class="button">聯(lián)系我們</a></div></div><div id="okiweua" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">深圳馳承財(cái)稅有限公司</a></p><p><span>聯(lián)系人：</span>王龍</p><p><span>郵箱: </span>283618732@qq.com</p><p><span>電話: </span>13316560652</p><p><span>傳真: </span>0739_</p><p><span>網(wǎng)址: </span>http://szcc99.com</p><p><span>手機(jī): </span>0739-23207380</p><p><span>地址: </span>西鄉(xiāng)街道固戍社區(qū)駿翔U8智造產(chǎn)業(yè)園U3棟201-203</p><p>[當(dāng)前離線] <a rel="nofollow"> [加為商友] </a><a rel="nofollow"> [發(fā)送信件] </a></p></div></div><div id="siygwki" class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="0ky80ci" class="box"><p><p style="text-indent:25px">審計(jì)報(bào)告是注冊會(huì)計(jì)師對財(cái)務(wù)報(bào)表是否在所有重大方面按照財(cái)務(wù)報(bào)告編制基礎(chǔ)編制并實(shí)現(xiàn)公允反映發(fā)表實(shí)際意見的書面文件，因此，注冊會(huì)計(jì)師應(yīng)當(dāng)將已審計(jì)的財(cái)務(wù)報(bào)表附于審計(jì)報(bào)告之后，以便于財(cái)務(wù)報(bào)表使用者正確理解和使用審計(jì)報(bào)告，并防止被審計(jì)單位替換、更改已審計(jì)的財(cái)務(wù)報(bào)表。注冊會(huì)計(jì)師應(yīng)當(dāng)根據(jù)由審計(jì)證據(jù)得出的結(jié)論，清楚表達(dá)對財(cái)務(wù)報(bào)表的意見，審計(jì)報(bào)告權(quán)。注冊會(huì)計(jì)師一旦在審計(jì)報(bào)告上簽名并蓋章，就表明對其出具的審計(jì)報(bào)告負(fù)責(zé)。審計(jì)報(bào)告是注冊會(huì)計(jì)師在完成審計(jì)工作后向委托人提交的之后產(chǎn)品。注冊會(huì)計(jì)師只有在實(shí)施審計(jì)工作的基礎(chǔ)上才能報(bào)告，審計(jì)報(bào)告權(quán)。注冊會(huì)計(jì)師通過對財(cái)務(wù)報(bào)表發(fā)表意見，從而履行業(yè)務(wù)約定的責(zé)任，審計(jì)報(bào)告權(quán)。注冊會(huì)計(jì)師一旦在審計(jì)報(bào)告上簽名并蓋章，就表明對其出具的審計(jì)報(bào)告負(fù)責(zé)。審計(jì)報(bào)告權(quán)</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="審計(jì)報(bào)告權(quán),審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808545234375/1029640.png"></div><p style="text-indent:25px">驗(yàn)資報(bào)告的作用還是非常大的，不過，公司驗(yàn)資審計(jì)并不能地保證資本沒有任何的問題，因?yàn)轵?yàn)資固有的局限性難以避免，再就是注冊會(huì)計(jì)師畢竟也只是第三方機(jī)構(gòu)，所以在職權(quán)方面也會(huì)受到限制。再就是如果出資者和被審驗(yàn)單位一定要惡意***的話，這個(gè)時(shí)候?qū)徲?jì)人員就很難查出問題，再就是有關(guān)機(jī)構(gòu)和企業(yè)一起***，那么，他們所提供的虛假資料往往是注冊會(huì)計(jì)師不能識(shí)別的。公司驗(yàn)資審計(jì)的時(shí)候如果遇到虛假證明材料等情況，往往就難以保證企業(yè)驗(yàn)資審計(jì)的真實(shí)性，注冊會(huì)計(jì)師只能本著職業(yè)謹(jǐn)慎的態(tài)度來執(zhí)行驗(yàn)資這項(xiàng)業(yè)務(wù)的操作，所以之后的結(jié)果只是客觀針對驗(yàn)收材料做出來的一個(gè)基本判斷，所以也可能會(huì)得出不適當(dāng)?shù)膶忩?yàn)結(jié)論。不過，總體來說，公司驗(yàn)資審計(jì)還是具有很強(qiáng)的時(shí)效性的，對于企業(yè)償債能力的影響也是比較大的。審計(jì)報(bào)告權(quán)審計(jì)報(bào)告是指注冊會(huì)計(jì)師根據(jù)審計(jì)準(zhǔn)則的規(guī)定。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="審計(jì)報(bào)告權(quán),審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808516376953/7359820.png"></div><p style="text-indent:25px">常見的幾種審計(jì)報(bào)告：無保留意見（滿意型）審計(jì)范圍：“我們對***公司銷貨業(yè)務(wù)存在的內(nèi)部控制制度的充分性和有效性進(jìn)行了檢查和評價(jià)，我們已采用了適當(dāng)?shù)膶徲?jì)程序和方法，我們審查的范圍包括銷貨業(yè)務(wù)及其相應(yīng)的會(huì)計(jì)記錄?！?審計(jì)觀點(diǎn)：“經(jīng)過審查，我們認(rèn)為，***分公司的銷貨業(yè)務(wù)已建立了充分有效的內(nèi)部控制制度。商品以準(zhǔn)確的書目被及時(shí)地發(fā)運(yùn)至正確的地點(diǎn)，而且，我們認(rèn)為該事項(xiàng)也能以相應(yīng)的會(huì)計(jì)記錄及時(shí)正確地予以反映?！?綜合性意見（既肯定又否定）審計(jì)觀點(diǎn)：“基于我們檢查的結(jié)果，我們認(rèn)為，從整體上看，截止2017年12月31日結(jié)束的會(huì)計(jì)年度，***分公司存貨的管理控制情況良好。但是，較近的一項(xiàng)公司政策變化使得出現(xiàn)了存貨積壓。對于這個(gè)問題，我們在審計(jì)報(bào)告中已作出說明，并有待于進(jìn)一步調(diào)查?！?保留意見（不滿意型）審計(jì)觀點(diǎn)：“我們認(rèn)為，由于沒有有效的產(chǎn)品生產(chǎn)控制和質(zhì)量檢測控制而導(dǎo)致產(chǎn)品質(zhì)量不穩(wěn)定，是導(dǎo)致***分公司產(chǎn)品市場份額明顯降低50%的基本原因。為此對產(chǎn)品質(zhì)量標(biāo)準(zhǔn)應(yīng)予以書面確定，在每個(gè)部門均需加強(qiáng)職業(yè)培訓(xùn)，對關(guān)鍵的生產(chǎn)環(huán)節(jié)應(yīng)加強(qiáng)監(jiān)控?！?</p><p style="text-indent:25px"> 如果你看過司法部檢察長(IG)關(guān)于聯(lián)邦官員如何處理希拉里·克林頓(Hillary Clinton)在擔(dān)任國務(wù)卿期間使用私人電子郵件服務(wù)器的調(diào)查報(bào)告，你就會(huì)發(fā)現(xiàn)它與一般的內(nèi)部審計(jì)報(bào)告截然不同。它超過25萬字的內(nèi)容，而建議部分直到500頁左右才開始。我既不評論這份報(bào)告的調(diào)查發(fā)現(xiàn)，也不討論與這一事件相關(guān)的***。作為一名前檢查官，我能體會(huì)到司法調(diào)查對細(xì)節(jié)的需要。審查的范圍令人生畏，問題很復(fù)雜，業(yè)務(wù)的每個(gè)領(lǐng)域都充滿了爭議。但是，一定要尊重讀者的需求，對于一個(gè)大型的IG調(diào)查適用的風(fēng)格，可能并不適合于內(nèi)部審計(jì)部門?；苏粋€(gè)晚上嘗試(也失敗了)閱讀IG報(bào)告，讓我想起了偉大的溫斯頓·丘吉爾(Winston Churchill)的名言:“這份報(bào)告篇幅很長，可以使自己遠(yuǎn)離被閱讀的風(fēng)險(xiǎn)?！? 內(nèi)部審計(jì)人員可以吸取的教訓(xùn):(1)內(nèi)部審計(jì)報(bào)告**在滿足利益相關(guān)者需求時(shí)才較有說服力;(2)如果我們用太多的信息漫灌讀者，那報(bào)告的影響力就會(huì)變小。報(bào)告中的每個(gè)單詞、每個(gè)思考甚至整個(gè)句子，如果不能直接說明問題，就應(yīng)當(dāng)考慮刪掉它。底稿式的審計(jì)報(bào)告的閱讀者需要自己去歸納總結(jié)。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="審計(jì)報(bào)告權(quán),審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808625234375/8561094.png"></div><p style="text-indent:25px">我們不*要審計(jì)工作做的好，還要上交一份“干貨滿滿”的審計(jì)報(bào)告，那么我們的審計(jì)項(xiàng)目就算是“圓滿”了。要確保審計(jì)報(bào)告的質(zhì)量，必然就離不開一些小技巧，我認(rèn)為審計(jì)報(bào)告的撰寫，是有規(guī)可循的。較近有幸拜讀了一位審計(jì)大咖的審計(jì)報(bào)告，對我觸動(dòng)很深，在大量審計(jì)發(fā)現(xiàn)下，能層層抽絲剝繭，梳理出問題的根本，且給出了建設(shè)性的建議，著實(shí)讓人“拍案叫好”。當(dāng)審計(jì)工作進(jìn)行到一定時(shí)期，我們已然掌握了審計(jì)客戶的大致問題，那么此時(shí)就可以根據(jù)發(fā)現(xiàn)問題的業(yè)務(wù)歸屬、內(nèi)控環(huán)節(jié)、時(shí)間順序或風(fēng)險(xiǎn)類型搭建整個(gè)報(bào)告的框架，然后再根據(jù)框架主題往里邊補(bǔ)充審計(jì)發(fā)現(xiàn)、證據(jù)內(nèi)容以及待完善的內(nèi)容。當(dāng)然，這個(gè)報(bào)告框架并非是一成不變的，隨著審計(jì)工作的繼續(xù)開展，需要保證框架結(jié)構(gòu)具備實(shí)時(shí)性、邏輯性以及層次性，這樣才能讓審計(jì)報(bào)告層次鮮明，才能讓閱讀者一目了然。同時(shí)，有了這個(gè)報(bào)告框架，我們隨時(shí)能校驗(yàn)?zāi)男﹥?nèi)容已經(jīng)完成，哪些內(nèi)容還需繼續(xù)取證。要想做到少出現(xiàn)專業(yè)術(shù)語，除了自己帶著目的多檢查幾遍外，還可以將審計(jì)報(bào)告交給其他審計(jì)同事幫忙復(fù)檢。從化區(qū)審計(jì)報(bào)告公司有哪些</p><p style="text-indent:25px">與審計(jì)客戶充分溝通，得到對方的確認(rèn)。審計(jì)報(bào)告權(quán)</p><p style="text-indent:25px">在實(shí)際工作中，我們偶發(fā)會(huì)有一些審計(jì)人員超越法律法規(guī)和企業(yè)賦予的權(quán)限范圍，將一些不恰當(dāng)?shù)脑~匯寫入審計(jì)報(bào)告中，給審計(jì)埋下了不可預(yù)知的風(fēng)險(xiǎn)。審計(jì)人員應(yīng)當(dāng)站在管理者的角度去思考問題，但這并不意味著審計(jì)人員可以提出越權(quán)性的建議，尤其是當(dāng)該事項(xiàng)涉及到人事的變動(dòng)、薪酬的調(diào)整時(shí)，這是一個(gè)雷區(qū)，不得越池而入。例如在某專項(xiàng)審計(jì)中，審計(jì)發(fā)現(xiàn)某員工存在侵占公司資產(chǎn)行為，在審計(jì)報(bào)告中，如若將審計(jì)建議寫為“建議收回**侵占的金額，并辭退小劉”，即便高級管理層的原意也是如此，或許會(huì)讓他們心生不悅，他們可能在想的是“審計(jì)怎么在代替我做決定”。上述那句話改成“建議收回**侵占的金額，并按公司相關(guān)制度對其進(jìn)行處罰”，這樣便可較好的表明審計(jì)對問題的處理態(tài)度。審計(jì)報(bào)告權(quán)</p><p style="text-indent:25px">深圳馳承財(cái)稅有限公司坐落在西鄉(xiāng)街道固戍社區(qū)駿翔U8智造產(chǎn)業(yè)園U3棟201-203，是一家專業(yè)的馳承財(cái)稅主要辦理各類深圳公司、前海公司、股份公司、集團(tuán)公司、外資公司、增資、變更、注銷；各類公司的收購與轉(zhuǎn)讓；疑難股權(quán)變更；代理記賬報(bào)稅服務(wù)，財(cái)務(wù)稅務(wù)咨詢，增值稅發(fā)票申請、出口退稅，財(cái)務(wù)外包、財(cái)務(wù)托管服務(wù)；協(xié)助減免稅務(wù)罰款；辦理疑難限制性批文；工商年檢；一般納稅人認(rèn)定；解決工商稅務(wù)疑難雜癥等業(yè)務(wù)。?公司。一批專業(yè)的技術(shù)團(tuán)隊(duì)，是實(shí)現(xiàn)企業(yè)戰(zhàn)略目標(biāo)的基礎(chǔ)，是企業(yè)持續(xù)發(fā)展的動(dòng)力。誠實(shí)、守信是對企業(yè)的經(jīng)營要求，也是我們做人的基本準(zhǔn)則。公司致力于打造***的代理記賬、注冊、注銷，**、商標(biāo)，辦理營業(yè)執(zhí)照，知識(shí)產(chǎn)權(quán)。公司力求給客戶提供全數(shù)良好服務(wù)，我們相信誠實(shí)正直、開拓進(jìn)取地為公司發(fā)展做正確的事情，將為公司和個(gè)人帶來共同的利益和進(jìn)步。經(jīng)過幾年的發(fā)展，已成為代理記賬、注冊、注銷，**、商標(biāo)，辦理營業(yè)執(zhí)照，知識(shí)產(chǎn)權(quán)行業(yè)出名企業(yè)。</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/2572347.html</p></div></div></div></div></div><div id="y08qecs" class="page-right twoColRt"><div id="yw8ock0" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="caqwcqo" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/814588.html"><div><img src="http://tyunfile.71360.com/UpLoadFile/2019/11/1/14/637082168864691056_lgpj_5374157.jpg" alt="福建ZF配件哪家強(qiáng) 信息推薦自業(yè)物資供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>福建ZF配件哪家強(qiáng) 信息推薦自業(yè)物資供應(yīng)</p></a></div><div id="iygmkio" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/846569.html"><div><img src="https://tyunfile.71360.com/WaterMark/UploadFile/nbzxsw/637298235378037109/764794.png" alt="寧波寧海直接考A2有幾個(gè)科目真誠推薦寧波助學(xué)商務(wù)信息咨詢供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>寧波寧海直接考A2有幾個(gè)科目真誠推薦寧波助學(xué)商務(wù)信息咨詢供應(yīng)</p></a></div><div id="mcag8es" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/2083415.html"><div><img src="https://tyunfile.71360.com/UploadFile/WZAJZNKJ/637332852248037109/2461316.png" alt="200l桶自動(dòng)灌裝機(jī)生產(chǎn)廠歡迎來電溫州奧基智能科技供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>200l桶自動(dòng)灌裝機(jī)生產(chǎn)廠歡迎來電溫州奧基智能科技供應(yīng)</p></a></div><div id="ks8qes8" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/1387.html"><div><img src="http://tyunfile.71360.com/UpLoadFile/2019/8/3/11/637004297269091023_cyjqc_1306937.jpg" alt="烏魯木齊市會(huì)務(wù)租車網(wǎng) 車永捷供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>烏魯木齊市會(huì)務(wù)租車網(wǎng) 車永捷供應(yīng)</p></a></div><div id="s0ekiqe" class="clear"></div></div><div id="ca8qwua" class="box01 box03"><h3><a href="http://www.cdcfah.com/xw/">***產(chǎn)品資訊</a></h3><ul></ul></div></div></section><div id="q0wcaym" class="page-proshow02"><p class="title">本企業(yè)其它產(chǎn)品 <span style="float:right;"><a >更多>></a></span></p><div id="gomsqwk" class="box box-add clearfix"><ul class="box-list"><li><a href="http://www.cdcfah.com/cp/1061632.html"><div id="caqge80" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637336415789521485/7313249.png" alt="湛江知識(shí)產(chǎn)權(quán)代理深圳馳承財(cái)稅供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>湛江知識(shí)產(chǎn)權(quán)代理深圳馳承財(cái)稅供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/1061633.html"><div id="8souky8" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637336415598857422/1713822.png" alt="龍華區(qū)知識(shí)產(chǎn)權(quán)費(fèi)用深圳馳承財(cái)稅供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>龍華區(qū)知識(shí)產(chǎn)權(quán)費(fèi)用深圳馳承財(cái)稅供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/1062206.html"><div id="kqomc8m" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637336415546113281/2245203.png" alt="河南知識(shí)產(chǎn)權(quán)多少錢深圳馳承財(cái)稅供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>河南知識(shí)產(chǎn)權(quán)多少錢深圳馳承財(cái)稅供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/1062807.html"><div id="saye0us" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637336415546113281/2245203.png" alt="寶安區(qū)知識(shí)產(chǎn)權(quán)費(fèi)用深圳馳承財(cái)稅供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>寶安區(qū)知識(shí)產(chǎn)權(quán)費(fèi)用深圳馳承財(cái)稅供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/1062808.html"><div id="0agcici" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637336415546113281/2245203.png" alt="中山知識(shí)產(chǎn)權(quán)需要提供什么深圳馳承財(cái)稅供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>中山知識(shí)產(chǎn)權(quán)需要提供什么深圳馳承財(cái)稅供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/1062814.html"><div id="yeu808u" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637336415690058594/3520048.png" alt="福建知識(shí)產(chǎn)權(quán)代理公司深圳馳承財(cái)稅供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>福建知識(shí)產(chǎn)權(quán)代理公司深圳馳承財(cái)稅供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/1063356.html"><div id="0k2agwu" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637336415717333985/1327992.png" alt="羅湖區(qū)知識(shí)產(chǎn)權(quán)咨詢深圳馳承財(cái)稅供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>羅湖區(qū)知識(shí)產(chǎn)權(quán)咨詢深圳馳承財(cái)稅供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/1063361.html"><div id="8808ae0" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637336415550712891/1717590.png" alt="潮州知識(shí)產(chǎn)權(quán)咨詢深圳馳承財(cái)稅供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>潮州知識(shí)產(chǎn)權(quán)咨詢深圳馳承財(cái)稅供應(yīng)</p></a></li></ul></div></div><div id="qwkaygu" class="page-proshow02"><p class="title">同類產(chǎn)品推薦 <span><a href="http://www.cdcfah.com/cp/first-_jypx/">更多>></a></span></p><div id="owcka8q" class="box box-add clearfix"><ul class="box-list"><li><a href="http://www.cdcfah.com/cp/2900584.html"><div id="0s0ckig" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637405380348365558/7402708.png" alt="海珠區(qū)代理記賬公司真誠推薦深圳馳承財(cái)稅供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>海珠區(qū)代理記賬公司真誠推薦深圳馳承財(cái)稅供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/1633538.html"><div id="qy0geci" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808543740235/6725928.png" alt="增城區(qū)審計(jì)報(bào)告服務(wù)商深圳馳承財(cái)稅供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>增城區(qū)審計(jì)報(bào)告服務(wù)商深圳馳承財(cái)稅供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/1969409.html"><div id="saqowki" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808581943360/8384210.png" alt="海珠區(qū)審計(jì)報(bào)告代辦價(jià)錢來電咨詢深圳馳承財(cái)稅供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>海珠區(qū)審計(jì)報(bào)告代辦價(jià)錢來電咨詢深圳馳承財(cái)稅供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/1969408.html"><div id="i0yw8sq" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808516376953/7359820.png" alt="廣東審計(jì)報(bào)告服務(wù) 真誠推薦深圳馳承財(cái)稅供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>廣東審計(jì)報(bào)告服務(wù) 真誠推薦深圳馳承財(cái)稅供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/2315413.html"><div id="8uykymc" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808547646485/280351.png" alt="增城區(qū)審計(jì)報(bào)告有哪些要求貼心服務(wù) 深圳馳承財(cái)稅供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>增城區(qū)審計(jì)報(bào)告有哪些要求貼心服務(wù) 深圳馳承財(cái)稅供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/1633539.html"><div id="80kgwsy" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808545234375/1029640.png" alt="龍華區(qū)審計(jì)報(bào)告有哪些內(nèi)容深圳馳承財(cái)稅供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>龍華區(qū)審計(jì)報(bào)告有哪些內(nèi)容深圳馳承財(cái)稅供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/2170690.html"><div id="maiomig" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637405380590943653/2234983.png" alt="荔灣區(qū)代理記賬應(yīng)用指南來電咨詢深圳馳承財(cái)稅供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>荔灣區(qū)代理記賬應(yīng)用指南來電咨詢深圳馳承財(cái)稅供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/2159618.html"><div id="8gmagws" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637405381049088311/7628346.png" alt="龍華區(qū)代理記賬有哪些方法真誠推薦深圳馳承財(cái)稅供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>龍華區(qū)代理記賬有哪些方法真誠推薦深圳馳承財(cái)稅供應(yīng)</p></a></li></ul></div></div></section></section><footer class="footer"><div id="8qgw0ou" class="container"><p><a href="http://www.cdcfah.com/">首頁</a> | <a >企業(yè)名錄</a> | <a href="http://www.cdcfah.com/cp/">產(chǎn)品供應(yīng)</a> | <a href="http://www.cdcfah.com/zx/">新聞資訊</a> | <a href="http://www.cdcfah.com/xw/">行業(yè)資訊</a> | <a href="http://www.cdcfah.com/zh/">展會(huì)信息</a> | <a href="http://www.cdcfah.com/sitemap.html">網(wǎng)站地圖</a> | </p><p><p><p>b2b網(wǎng)站_b2b電子商務(wù)平臺(tái)【買產(chǎn)品】-上?？谄蚴称酚邢薰??<a target="_blank">?<span style="white-space:normal;text-indent:24px;"><a target="_blank"><span style="font-family:" font-size:13.3333px;text-align:center;white-space:pre-wrap;caret-color:#1e6fff;background-color:#ffffff;"="">滬ICP備18002634號(hào)-32</span></a> </span><br /></a>??<span>??</span></p></p><p style="text-align:center;white-space:normal;"> <br /> </p> <p style="white-space:normal;text-align:center;"> <a target="_blank"></a> </p></p></div></footer> <footer> <a href="http://www.cdcfah.com/" title="六月丁香婷婷亚洲中文字幕,欧美精品高清一区二区蜜芽,尤物92午夜福利视频,精品视频一区二区三区在线观看">六月丁香婷婷亚洲中文字幕,欧美精品高清一区二区蜜芽,尤物92午夜福利视频,精品视频一区二区三区在线观看</a> <div style="position:fixed;left:-9000px;top:-9000px;"><object id="qgqbi"></object><delect id="qgqbi"><sub id="qgqbi"><dl id="qgqbi"></dl></sub></delect><track id="qgqbi"></track><tr id="qgqbi"></tr><video id="qgqbi"></video><xmp id="qgqbi"><span id="qgqbi"></span></xmp><span id="qgqbi"></span><strong id="qgqbi"><em id="qgqbi"><sup id="qgqbi"><progress id="qgqbi"></progress></sup></em></strong><dl id="qgqbi"><small id="qgqbi"></small></dl><wbr id="qgqbi"></wbr><noscript id="qgqbi"></noscript><tr id="qgqbi"></tr><track id="qgqbi"><dl id="qgqbi"></dl></track><label id="qgqbi"><em id="qgqbi"></em></label><tbody id="qgqbi"></tbody><blockquote id="qgqbi"></blockquote><dfn id="qgqbi"><center id="qgqbi"></center></dfn><sub id="qgqbi"></sub><u id="qgqbi"></u><noframes id="qgqbi"></noframes><menu id="qgqbi"></menu><blockquote id="qgqbi"></blockquote><track id="qgqbi"><label id="qgqbi"></label></track><tbody id="qgqbi"></tbody><legend id="qgqbi"></legend><th id="qgqbi"><button id="qgqbi"></button></th><listing id="qgqbi"><rt id="qgqbi"></rt></listing><sup id="qgqbi"><dd id="qgqbi"><tbody id="qgqbi"></tbody></dd></sup><menu id="qgqbi"><xmp id="qgqbi"></xmp></menu><fieldset id="qgqbi"><acronym id="qgqbi"></acronym></fieldset><wbr id="qgqbi"><mark id="qgqbi"><strong id="qgqbi"></strong></mark></wbr><tbody id="qgqbi"><small id="qgqbi"></small></tbody><label id="qgqbi"><tfoot id="qgqbi"></tfoot></label><div id="qgqbi"><th id="qgqbi"><object id="qgqbi"></object></th></div><listing id="qgqbi"></listing><source id="qgqbi"><ins id="qgqbi"></ins></source><noframes id="qgqbi"></noframes><noscript id="qgqbi"><strike id="qgqbi"><tt id="qgqbi"></tt></strike></noscript><strike id="qgqbi"><rp id="qgqbi"></rp></strike><dl id="qgqbi"></dl><th id="qgqbi"></th><acronym id="qgqbi"></acronym><center id="qgqbi"><input id="qgqbi"><div id="qgqbi"><th id="qgqbi"></th></div></input></center><label id="qgqbi"></label><tr id="qgqbi"><label id="qgqbi"><center id="qgqbi"></center></label></tr><menuitem id="qgqbi"><em id="qgqbi"><legend id="qgqbi"></legend></em></menuitem><pre id="qgqbi"></pre><fieldset id="qgqbi"><address id="qgqbi"><abbr id="qgqbi"><dl id="qgqbi"></dl></abbr></address></fieldset><sup id="qgqbi"><form id="qgqbi"></form></sup><form id="qgqbi"></form> <form id="qgqbi"></form><center id="qgqbi"><rp id="qgqbi"></rp></center><code id="qgqbi"></code><option id="qgqbi"><i id="qgqbi"><tr id="qgqbi"></tr></i></option><address id="qgqbi"></address><pre id="qgqbi"></pre><wbr id="qgqbi"></wbr><dl id="qgqbi"><delect id="qgqbi"><bdo id="qgqbi"></bdo></delect></dl><table id="qgqbi"><p id="qgqbi"></p></table><label id="qgqbi"><xmp id="qgqbi"><noscript id="qgqbi"><dl id="qgqbi"></dl></noscript></xmp></label><cite id="qgqbi"></cite><acronym id="qgqbi"><object id="qgqbi"><big id="qgqbi"></big></object></acronym><rp id="qgqbi"></rp><tt id="qgqbi"></tt><output id="qgqbi"></output><table id="qgqbi"><p id="qgqbi"><ruby id="qgqbi"></ruby></p></table><tt id="qgqbi"><tbody id="qgqbi"><acronym id="qgqbi"><b id="qgqbi"></b></acronym></tbody></tt><u id="qgqbi"></u><bdo id="qgqbi"><tr id="qgqbi"><dfn id="qgqbi"></dfn></tr></bdo><strike id="qgqbi"><font id="qgqbi"></font></strike><s id="qgqbi"></s><acronym id="qgqbi"><samp id="qgqbi"><code id="qgqbi"><pre id="qgqbi"></pre></code></samp></acronym><cite id="qgqbi"></cite><form id="qgqbi"><dl id="qgqbi"><pre id="qgqbi"><label id="qgqbi"></label></pre></dl></form><center id="qgqbi"><rp id="qgqbi"></rp></center><font id="qgqbi"></font><menu id="qgqbi"></menu><small id="qgqbi"><strong id="qgqbi"><sup id="qgqbi"><form id="qgqbi"></form></sup></strong></small><label id="qgqbi"><tfoot id="qgqbi"><em id="qgqbi"></em></tfoot></label><optgroup id="qgqbi"><fieldset id="qgqbi"><thead id="qgqbi"><strong id="qgqbi"></strong></thead></fieldset></optgroup><label id="qgqbi"></label><meter id="qgqbi"><noframes id="qgqbi"><i id="qgqbi"><ins id="qgqbi"></ins></i></noframes></meter><kbd id="qgqbi"></kbd><b id="qgqbi"></b><dl id="qgqbi"><delect id="qgqbi"><th id="qgqbi"><span id="qgqbi"></span></th></delect></dl><font id="qgqbi"></font><small id="qgqbi"></small><mark id="qgqbi"></mark><del id="qgqbi"><dfn id="qgqbi"><source id="qgqbi"><tr id="qgqbi"></tr></source></dfn></del><dd id="qgqbi"><ruby id="qgqbi"><menu id="qgqbi"></menu></ruby></dd><th id="qgqbi"><em id="qgqbi"></em></th><abbr id="qgqbi"></abbr><span id="qgqbi"><kbd id="qgqbi"><dfn id="qgqbi"><sub id="qgqbi"></sub></dfn></kbd></span><ins id="qgqbi"></ins><s id="qgqbi"><progress id="qgqbi"></progress></s><th id="qgqbi"></th><bdo id="qgqbi"></bdo><blockquote id="qgqbi"></blockquote><b id="qgqbi"></b><nav id="qgqbi"><div id="qgqbi"></div></nav> <meter id="qgqbi"><dfn id="qgqbi"><source id="qgqbi"><tr id="qgqbi"></tr></source></dfn></meter><tfoot id="qgqbi"></tfoot><big id="qgqbi"><pre id="qgqbi"><s id="qgqbi"></s></pre></big><small id="qgqbi"></small><table id="qgqbi"><td id="qgqbi"><sup id="qgqbi"></sup></td></table><form id="qgqbi"><tr id="qgqbi"></tr></form><tr id="qgqbi"><fieldset id="qgqbi"><thead id="qgqbi"><strong id="qgqbi"></strong></thead></fieldset></tr><ul id="qgqbi"></ul><center id="qgqbi"><optgroup id="qgqbi"><div id="qgqbi"></div></optgroup></center><rp id="qgqbi"><input id="qgqbi"><blockquote id="qgqbi"><th id="qgqbi"></th></blockquote></input></rp><tbody id="qgqbi"></tbody><form id="qgqbi"><u id="qgqbi"><fieldset id="qgqbi"></fieldset></u></form><rp id="qgqbi"></rp><b id="qgqbi"><small id="qgqbi"></small></b><dd id="qgqbi"></dd><kbd id="qgqbi"></kbd><code id="qgqbi"><pre id="qgqbi"><ul id="qgqbi"></ul></pre></code><strong id="qgqbi"></strong><cite id="qgqbi"><sub id="qgqbi"></sub></cite><object id="qgqbi"></object><dfn id="qgqbi"></dfn><pre id="qgqbi"></pre><xmp id="qgqbi"></xmp><pre id="qgqbi"></pre><sup id="qgqbi"><form id="qgqbi"><cite id="qgqbi"></cite></form></sup><tt id="qgqbi"><tbody id="qgqbi"><acronym id="qgqbi"><b id="qgqbi"></b></acronym></tbody></tt><input id="qgqbi"></input><acronym id="qgqbi"><samp id="qgqbi"><code id="qgqbi"></code></samp></acronym><nobr id="qgqbi"><pre id="qgqbi"><ul id="qgqbi"><strong id="qgqbi"></strong></ul></pre></nobr><menuitem id="qgqbi"><em id="qgqbi"><wbr id="qgqbi"><mark id="qgqbi"></mark></wbr></em></menuitem><dl id="qgqbi"></dl><rp id="qgqbi"><input id="qgqbi"><div id="qgqbi"></div></input></rp><div id="qgqbi"><button id="qgqbi"><pre id="qgqbi"><meter id="qgqbi"></meter></pre></button></div><address id="qgqbi"></address><thead id="qgqbi"><abbr id="qgqbi"><sup id="qgqbi"></sup></abbr></thead><em id="qgqbi"></em><ul id="qgqbi"><listing id="qgqbi"><wbr id="qgqbi"></wbr></listing></ul><listing id="qgqbi"></listing><wbr id="qgqbi"></wbr><thead id="qgqbi"><abbr id="qgqbi"><strike id="qgqbi"></strike></abbr></thead><menuitem id="qgqbi"></menuitem><pre id="qgqbi"></pre><pre id="qgqbi"></pre><dl id="qgqbi"><delect id="qgqbi"><bdo id="qgqbi"><span id="qgqbi"></span></bdo></delect></dl><ruby id="qgqbi"></ruby><pre id="qgqbi"><strike id="qgqbi"><tt id="qgqbi"><i id="qgqbi"></i></tt></strike></pre><fieldset id="qgqbi"><address id="qgqbi"></address></fieldset><cite id="qgqbi"><sub id="qgqbi"></sub></cite><optgroup id="qgqbi"></optgroup><fieldset id="qgqbi"><address id="qgqbi"></address></fieldset></div> <div class="friend-links"> <a href="http://www.bjcldhs.com">亚洲另类在线欧美制服</a> <a href="http://www.ahlxmyzz.com">色七七在线综合视频</a> <a href="http://www.junzishuo.com">亚洲中文字幕久久精品91</a> <a href="http://www.yhzblp.com">国产精品自在在线免费</a> <a href="http://www.zwlkg.com">久久国产乱子伦精品免费午夜</a> </div> </footer> <script> (function(){ var bp = document.createElement('script'); var curProtocol = window.location.protocol.split(':')[0]; if (curProtocol === 'https') { bp.src = 'https://zz.bdstatic.com/linksubmit/push.js'; } else { bp.src = 'http://push.zhanzhang.baidu.com/push.js'; } var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(bp, s); })(); </script> </body><div id="ygqce" class="pl_css_ganrao" style="display: none;"><tr id="ygqce"></tr><strong id="ygqce"></strong><sup id="ygqce"></sup><td id="ygqce"></td><tbody id="ygqce"></tbody><xmp id="ygqce"></xmp><optgroup id="ygqce"></optgroup><small id="ygqce"></small><menu id="ygqce"></menu><table id="ygqce"></table><s id="ygqce"></s><td id="ygqce"></td><small id="ygqce"></small><dd id="ygqce"></dd><rt id="ygqce"></rt><em id="ygqce"></em><tr id="ygqce"></tr><pre id="ygqce"></pre><tbody id="ygqce"></tbody><samp id="ygqce"></samp><li id="ygqce"></li><dfn id="ygqce"></dfn><kbd id="ygqce"></kbd><code id="ygqce"></code><optgroup id="ygqce"></optgroup><table id="ygqce"></table><strong id="ygqce"></strong><dl id="ygqce"></dl><dd id="ygqce"></dd><rt id="ygqce"></rt><strike id="ygqce"></strike><strong id="ygqce"></strong><fieldset id="ygqce"></fieldset><code id="ygqce"></code><sup id="ygqce"></sup><s id="ygqce"></s><optgroup id="ygqce"></optgroup><delect id="ygqce"></delect><ul id="ygqce"></ul><xmp id="ygqce"></xmp><td id="ygqce"></td><tfoot id="ygqce"></tfoot><input id="ygqce"></input><code id="ygqce"></code><noframes id="ygqce"></noframes><sup id="ygqce"></sup><dfn id="ygqce"></dfn><input id="ygqce"></input><li id="ygqce"></li><sup id="ygqce"></sup></div></html>