1. Trang chủ
  2. » Luận Văn - Báo Cáo

Ebook Auditing & assurance services (6th edition): Part 1

391 34 0

Đang tải... (xem toàn văn)

Tài liệu hạn chế xem trước, để xem đầy đủ mời bạn chọn Tải xuống

THÔNG TIN TÀI LIỆU

Thông tin cơ bản

Định dạng
Số trang 391
Dung lượng 26,9 MB

Các công cụ chuyển đổi và chỉnh sửa cho tài liệu này

Nội dung

(BQ) Part 1 book Auditing & assurance services has contents: An introduction to assurance and financial statement auditing; the financial statement auditing environment; risk assessment, evidence and documentation; internal control in a financial statement audit; auditing internal control over financial reporting,...and other contents.

Trang 2

=;2G0A)+6ÿHEI;;*ÿ;<ÿJE;6;,)E1+6>ÿKF1)6011ÿD>,)6)182+8);6B0C+28,068ÿ;<ÿDEE;F68)6A3DF>)86Aÿ+6>ÿ?+G

H8 0706/.L* ;702

K2)AI+,ÿM;F6Aÿ56)7021)8/+22;88HEI;;*ÿ;<ÿ/+6+A0,068

HEI;;*ÿ;<ÿDEE;F68+6E9

B;FA* +1-.N2 +G) 8

K2)AI+,ÿM;F6Aÿ56)7021)89ÿ/+22;88HEI;;*ÿ;<ÿ/+6+A0,068ÿ

HEI;;*ÿ;<ÿDEE;F68+6E9

OPQR PSÿ ÿ OUV V WX YZ[\ ÿ ^ÿ ÿ _U`UaU[\ ÿ bÿ ÿ c[dÿ ePV fÿ ÿ ghSÿ iV hSjX QjPÿ ÿ gR k ^PUX Q OhSZfPfÿ ÿ OPZPR lÿ ÿ mhV hjhQÿ ÿ nUho hÿ ^UpqUV ÿ ÿ ^X Q`PSÿ ÿ ^PSYPSÿ ÿ rhYV X Yÿ ÿ r[sX jPÿ mX R

rX o hSÿ ÿ rPSR V [ho ÿ ÿ c[dÿ _[o uX ÿ ÿ ghSR X hZPÿ ÿ g[PUo ÿ ÿ gX SZhqPV [ÿ ÿ gtYS[tÿ ÿ vhX q[X ÿ ÿ vPV PSR P

Trang 3

0123 43 56ÿ 8ÿ 9 ÿ 0994 043 ÿ

  ÿ ÿ 6  !   3  #$ ÿ ÿ  #ÿ # % &' ÿ 4ÿ 6  !   &()# $ ÿ #* $ +,,+ÿ 0-#ÿ &' ÿ ÿ 0(  $ ÿ 5 ÿ & $ ÿ 5$ ÿ +//,/* &)  0% ÿ 1,//2$ ÿ ,//2$ ÿ ,//3$ ÿ ,//4$ ÿ ,///$ ÿ +556ÿ ÿ 4ÿ 6  !   &()# $ ÿ #* ÿ 0   0% ÿ   -* ÿ 5&ÿ ) % &' ÿ  ÿ )  %  &#ÿ (ÿ

ÿ  ) &ÿ & ÿ  %  % ÿ  #ÿ #ÿ ' & (ÿ & ÿ ÿ #ÿ (#$ ÿ & ÿ % & ÿ  #ÿ ÿ % ÿ & ÿ %  - ÿ % ($ ÿ  % &% ÿ ÿ )  & ÿ   #ÿ &##% ÿ &' ÿ 4ÿ

6  !   &()# $ ÿ #* $ #  #0$ ÿ % ÿ #&% ÿ ( % ÿ % &$ ÿ #ÿ #ÿ #% & ÿÿ &%  ÿ  %  &# ÿ& 0ÿ & ÿ#(  &#$ ÿ & ÿ  &% ÿ & ÿ

 % &   ÿ   % &  ;< =>?@< ÿ B?< < CDE

9# & ÿ )&#&  #0ÿ  % &  FG H I=J?@@?

9# & ÿ - &)(#%  ÿ  % &  KL@H C< H E?ÿ FM;?EN=@C

2  % & ÿ &' ÿ ( %  #0 O?EH ?G ÿ ;H G P=@QR@S

Trang 5

012ÿ 4ÿ 567ÿ

ÿ    

 ÿ"#$ÿ%&#'(ÿ)*+ÿ,- )ÿ +.+/-,ÿ"+-/ ÿ*-.+ÿ0/#$1*)ÿ2# 30,"ÿ)*+ÿ4# )ÿ5-/6/+-7*3&1ÿ7*-&1+ ÿ3&ÿ)*+ÿ*3 6)#/"ÿ#5ÿ-$83)3&1ÿ )-&8-/8 ÿ-&8ÿ3&ÿ)*+ÿ9&-&73-,ÿ )-)+4+&)ÿ-$83)3&1ÿ+&.3/#&4+&):ÿ;&ÿ)*+ÿ5-7+ÿ#5ÿ)*+7*-,,+&1+ ÿ2/+ +&)+8ÿ8$/3&1ÿ)*3 ÿ$&2/+7+8+&)+8ÿ2+/3#8(ÿ'+ÿ-/+ÿ7#443))+8ÿ)#ÿ2/#.383&1ÿ)#ÿ"#$ÿ-&8

"#$/ÿ )$8+&) ÿ)*+ÿ4# )ÿ7#42,+)+ÿ-&8ÿ$26)#68-)+ÿ4-)+/3-, ÿ2# 30,+:

<*+ÿ,-)+ )ÿ +3 437ÿ *35)ÿ3&ÿ-$83)3&1ÿ )-&8-/8 ÿ#77$//+8ÿ3&ÿ=$,"ÿ>??@ÿ'3)*ÿ)*+ÿ7*-&1+ÿ5/#4ÿA>)#AB:ÿCDEÿGHIJGKLMGNOPÿNQÿMDGPÿKDLOREÿQNSÿMDEÿLTUGMÿNQÿGOMESOLJÿKNOMSNJÿNVESÿWOLOKGLJSEINSMGORÿLSEÿPNÿPGROGWKLOMÿMDLMÿXEÿUEKGUEUÿMNÿTIULMEÿNTSÿMEYMÿMNÿISNVGUEÿZNTÿLOUÿZNTSPMTUEOMPÿXGMDÿHLMESGLJPÿMDLMÿLSEÿKNHIJEMEJZÿKTSSEOMÿLOUÿMDLMÿHESGMÿZNTSÿKNHIJEMEÿKNOW[UEOKE\]*3,+ÿ'+ÿ-/+ÿ.+/"ÿ4$7*ÿ-'-/+ÿ#5ÿ)*+ÿ+^)/-ÿ3&.+ )4+&)ÿ/+_$3/+8ÿ'*+&ÿ-ÿ0##%ÿ/#,, ÿ)#-&+'+83)3#&(ÿ'+ÿ0+,3+.+ÿ)*-)ÿ'+ÿ#'+ÿ3)ÿ)#ÿ#$/ÿ7#,,+-1$+ ÿ-&8ÿ )$8+&) ÿ)#ÿ2/#.38+ÿ)*+ÿ4# )ÿ

$26)#68-)+ÿ4-)+/3-, ÿ2# 30,+ÿ #ÿ)*+3/ÿ*-/8ÿ'#/%ÿ-&8ÿ+&+/1"ÿ3&ÿ)+-7*3&1ÿ-&8ÿ )$8"3&1ÿ/+2/+ +&) -&ÿ3&.+ )4+&)ÿ3&ÿ)*+ÿ,-)+ )(ÿ4# )ÿ7$//+&)ÿ7#&7+2) :

;&ÿ)*3 ÿ&+'ÿ+83)3#&(ÿ'+ÿ*-.+ÿ$28-)+8ÿ)*+ÿ0##%ÿ5#/ÿ)*+ÿ5-/6/+-7*3&1ÿ7*-&1+ ÿ)*-)ÿABÿ0/3&1 (ÿ'*3,4-%3&1ÿ $/+ÿ)*+ÿ0##%ÿ3 ÿ7#42,+)+,"ÿ$2ÿ)#ÿ8-)+ÿ#&ÿ-,,)*+ÿ,-)+ )ÿ )-&8-/8 :ÿ<*3 (ÿ#5ÿ7#$/ +(ÿ&7,$8+ )*+ÿ,-)+ )ÿ4-)+/3-,ÿ#&ÿ)*+ÿ&+'ÿ/3 %ÿ- + 4+&)ÿ )-&8-/8 ÿ)*-)ÿ-/+ÿ7$//+&),"ÿ0+3&1ÿ342,+4+&)+8ÿ0"-$83)3&1ÿ9/4 ÿ)*/#$1*#$)ÿ)*+ÿ`&3)+8ÿA)-)+ ÿ-&8ÿ3&)+/&-)3#&-,,":ÿ<*/#$1*ÿ#$/ÿ+42*- 3 ÿ#&ÿ8+736

3#&ÿ4-%3&1(ÿ+&*-&7+8ÿ0"ÿ)*+ÿ)+^)a ÿ&+'ÿ-&8ÿ342/#.+8ÿ*-&8 6#&ÿ43&367- + (ÿbcÿ+^-4ÿ2/-7)37+4#8$,+ (ÿ-&8ÿ]+0ÿ 3)+ÿ4-)+/3-, (ÿ'+ÿ-, #ÿ-34ÿ)#ÿ*+,2ÿ"#$/ÿ )$8+&) ÿ1+)ÿ-ÿ*-&8 6#&ÿ5++,ÿ5#/ÿ)*+ÿ/#,+

de ffe ghi jkl mme l no ÿ qnj rs l tl ukjvfwtl n xwyzfgmi j{ng|e s

Trang 6

012134ÿ67ÿ 9 ÿ ÿÿÿÿÿÿÿ !

!ÿ"!#ÿÿÿ$%&ÿ'ÿ"!#(ÿ)!*!ÿ'ÿ+*(ÿ,ÿ-#./ÿÿÿ0'ÿ11ÿÿÿ$%&ÿ'ÿ"!#(ÿ"!!#ÿÿ,ÿÿ+#!ÿ2ÿ'ÿ&!ÿÿ3!ÿ"&!!!ÿÿÿ!ÿÿ*!!4

!#ÿ'ÿ&&5ÿÿ2$"ÿ3!ÿ!ÿ6!(ÿ1.ÿ0'ÿ6!ÿÿ33"ÿ'&ÿ2!ÿ #(ÿÿ62ÿ'&ÿ 7ÿ)!*!(ÿÿÿ63"(ÿÿ$3"'&ÿ1!ÿ)!*!.ÿ/ÿ!ÿÿ 0"ÿ!ÿ8!ÿÿÿ#ÿÿÿ)!*!

'ÿ8!(ÿ9#!ÿ2ÿ)!*!(ÿÿÿ)!*!ÿ'ÿ6!!#.ÿ0'6!ÿ!ÿÿ04!ÿ'ÿ:;<=>?@Aÿ:ÿCD;E?FGÿDHÿIEFJ>=JKÿLÿMNKDEOÿ'&0!ÿ'ÿÿ"!!#ÿ2!ÿ'ÿÿ"&!ÿ"!#ÿ"!!.ÿ/

*ÿÿÿ"&!ÿ6&5ÿ'ÿÿ"1 0"Pÿ"!!#ÿ2ÿ3ÿÿ !ÿ'ÿÿ"1 0"Pÿ1!ÿ"!!#ÿ2ÿ25&&!.ÿ0'6!ÿÿÿÿ'ÿQ"ÿ8&7ÿ'ÿ*!#ÿ ÿR%!ÿ

$S!!TUÿ'&7ÿÿ5ÿ#!ÿ&%!ÿÿ*ÿ

ÿ*ÿlYÿ!ÿÿ57ÿ%!&!ÿ'ÿ!ÿÿÿ'ÿ!4

ÿ!!ÿ&7!#(ÿ!ÿ!(ÿÿ!ÿ%!

m\no2 67ÿ[ 3p1 !ÿÿ9ÿ"!ÿ0'ÿ'ÿ"ÿÿ6!2ÿ'ÿ6#&(3!#&ÿd#ÿ)!*!.ÿ0'ÿ0!ÿÿ 0"ÿ!ÿ).ÿ/ÿÿÿ0$ÿ'&ÿÿ)!*!ÿ'ÿ"!g(ÿÿ32ÿÿ6"ÿ4

#ÿ'&ÿ3!#&ÿd#ÿ)!*!.ÿ0'ÿ0!ÿÿÿÿ6!2Pÿ!#ÿRÿÿX!#ÿqÿÿ!ÿrsstÿlWWW.ÿ/ÿ!*ÿÿ6!u.ÿ3&ÿ2ÿ !ÿ!#ÿ"ÿ!ÿlWWl

ÿ3d)Pÿeÿ0.ÿ,ÿ"ÿ'ÿ$!!!ÿ!ÿ9ÿ!ÿ!ÿlWWv./ÿÿ!*ÿ!ÿ!!ÿÿÿ%5!ÿ!#ÿS&.ÿX*ÿ

%ÿS*ÿÿÿÿ7ÿR!*ÿ!ÿÿ &&!ÿ'ÿ2%!#ÿX#4

!g!ÿw X2Xxÿÿÿ X2Xÿy?>KEzE=jKÿ{=j|ÿ}F?F@K~K?>ÿEF~K€DE|ÿ14

ÿ ÿ*ÿ8!!ÿq%!#U9!ÿ'ÿ2&ÿ05!ÿ &%!

%Z.ÿ0'ÿ0!ÿÿÿ*ÿ!ÿ*ÿ%!ÿ!ÿÿ"&!

"!#ÿ"!!ÿÿ!ÿÿÿ!!ÿ5ÿ'ÿ:;<=>?@Aÿ:ÿCD;E?FGÿDHÿIEFJ

>JKÿLÿMNKDEO‚ÿƒKNF„=DEFGÿ{KjKFEJNÿ=?ÿ:JJD;?>=?@(ÿÿ:JJD;?>=?@ÿhDE=iD?jk/ÿ

ÿÿÿ*ÿlYÿ!ÿÿ57(ÿ%!&!ÿ!ÿÿÿ'ÿ!4

ÿZ#&ÿÿ!!ÿ&7!#(ÿ!ÿ!(ÿÿ!ÿ%!.ÿ/ÿ

%%!ÿÿÿ"1 0"ÿ"!#ÿ2ÿ3ÿ!ÿuÿlWWv

Trang 7

>HQJÿENOG?ÿSMEF?GFCÿIN?ÿ?@CÿTEJÿENOG?GHPÿD@>NQOÿICÿSMCDCH?COÿGHÿJ>NMÿENOG?GHPÿFQEDDCD0

i j'ÿ!: 7ÿ %$ !"ÿ'*ÿÿ!-ÿ$ ÿ!%ÿ8!'ÿ, !"ÿ!%ÿ!$,ÿ'','

! !*-ÿÿ!%/%ÿ'*ÿ$!$,ÿ!%%$ÿ!ÿÿ+$!$,ÿ%$%ÿ$ ÿ.$ÿÿ!-ÿ! '!"ÿ'ÿ!!"$ÿ0

]lcZ `Z _mÿ a`b_cbdcÿ nop ÿ

#3ÿ7,$%ÿ#ÿ$ ÿ$,,,$ ÿ!$,ÿ'',ÿ$ !ÿ"! $ÿ78!'%,-ÿ!%% ÿ-ÿÿ561&0eÿ.ÿ%$ $ ÿ$/%ÿ%!"!+$ÿ$"%ÿ'ÿÿ.$-ÿ$ !'%ÿ$ !ÿ!$,ÿ'',.!ÿ*$:

$!"ÿ!7,!$!'%ÿ*'ÿ'ÿ'7$!%ÿ$ ÿ$ !'%0

#3f%ÿ7!!7,%:$% ÿ$77'$ÿ!%ÿ %!" ÿ'ÿ!$%ÿÿ,/,!'' ÿ'*ÿ! !*-!"ÿ$!$,.$/%%%ÿ!ÿ!$,ÿ'',.!,ÿ,!!$!"ÿ%%$-ÿ7' %0ÿ#3ÿ8ÿ$"%ÿ

Trang 8

_`ab cÿ efgÿ h`ijÿ fciklacfÿ c`ÿ m anlfcÿ colm jÿ cm plÿ fcikhm aqÿ `rf`s lcl

pecljm es t uolÿ vlffm ljw ÿ xs `nljw ÿ eakÿ yjezm ccÿ cl{cÿ eakÿ |`p}s lclÿ s leja~

m aqÿ eakÿ cle|om aqÿ }e|geqlÿ }j`nm klfÿ colÿ p`fcÿ i}~ c`~ keclÿ |`nljeqlÿ enem s ers lÿ `jÿ h`iÿ eakÿ h`ijÿ eikm cm aqÿ fciklacf€

Trang 9

ÿÿ '% ÿ&&$ÿÿ%ÿ&ÿ& & ÿÿ ÿÿHIJÿ

,0-.ÿ ÿKÿ$ÿ ÿL $M/ $ÿI %ÿÿÿ  ÿÿ0/ÿ ÿÿ ÿ&ÿN/ÿO

PQRSTUQÿ WUXYXTZTUQ[ÿ ÿ)/ÿÿ ÿ)ÿ /ÿ)!ÿ\ ÿÿ ÿ '

ÿÿÿ)ÿ&ÿÿ ÿÿÿ& ÿÿ%ÿÿ&&!ÿÿ&ÿ/ ÿÿÿ ÿ /-ÿÿ& 0 !ÿ& &ÿ ÿÿÿ,ÿÿÿÿ /ÿÿ  ÿ0ÿ)ÿÿÿÿ $ÿÿÿ,ÿÿ% ÿ !-ÿÿ,ÿ

%ÿÿ//ÿ/ ÿÿ'ÿ0'-ÿb!$ÿÿÿÿc& ÿd

 ÿÿ)]ÿÿÿÿ&ÿ0ÿ ÿÿ& ÿ ÿÿ

-eÿ PfgQTZYQh iÿ ejjklYim[ÿ,ÿÿÿ]ÿÿ!0ÿ&& ÿÿÿÿ& ÿ)!

N ÿ ÿÿ ÿ !ÿ&Oÿÿ ]$ÿ0 !$ÿÿ/-ÿÿ'0ÿÿ ÿ ]ÿÿÿ )$ÿ%ÿ)!ÿÿÿÿ $ÿ0$ÿÿ,ÿ

/ÿ !ÿÿ ÿÿ&& & ÿ/ÿÿÿ ]-ÿÿ&ÿ ÿÿ

&&ÿÿÿ0n ÿ)ÿ& ÿÿ ÿÿ)ÿÿÿ ]')ÿ&&

-ÿ,ÿÿ)ÿ /ÿÿÿÿ ]ÿ0ÿ& ÿÿÿÿ ÿ&)!ÿÿJÿ( ÿo ÿÿÿ. ÿJÿÿJ ÿ( ÿo -

pTih gh lUÿ qYrh UX[.ÿ/ ÿÿ0& ÿ&ÿÿ ÿ&&$ÿÿ)]ÿ

ÿ ÿ0ÿÿ'0]ÿ& ÿ%ÿ)!ÿ -ÿLÿÿÿ& '

ÿ//ÿÿ&&ÿÿ ÿn0-ÿ.ÿÿÿ ÿÿ)ÿ&

ÿ%ÿÿ&&!ÿ0ÿÿÿÿ0$ÿÿ ÿÿ%)ÿ0 ÿ/ÿÿ!1ÿ!0

ÿ/

Trang 10

0-0112345 6 47ÿ 2 24

 0  ÿ  45 05 6 24ÿ 04ÿ 6 46

 ÿ "#

$%& ' ()*%& ÿ ,- / -*

01-' & 1 ÿ $-2/ & 1-3*-' ÿ %-4ÿ 5 -' *& -% ÿ 01-' & 1 ÿ 61783*-' %' /

1-9:;<= >?A >;BC DC DEÿ F>G? C :DFÿ :H ÿ I>ÿ ? IK>BA ÿ G:D? A := ÿ >DLC A :D;>D? ÿ BDMÿ C D?DB= ÿ G:D? A := ÿ NO>F? C :DDBC A >FP

QC FC ?I>ÿ R::ST Fÿ UD= C D>ÿ V>BA DC DEÿ G>D? >A ÿ B?WWWP ;II>P G:;X ;>FFC >A Y>? :ÿ ZDMÿ Bÿ M>? BC = >Mÿ M>FGA C <? C :Dÿ :H ÿ I> GBF>ÿ BDMÿ ? :ÿ M:WD= :BMÿ A >NOC A >Mÿ ;B? >A C B= FP

[*\' \ÿ 1] ÿ 01-' & 1 \ÿ ^ _%& ' `a

9:;<= >?G:D? A := Fÿ ? >F? C DEÿ :Dÿ Bÿ FB;<= >ÿÿ JBA ? IK>BA ÿ L:OGI>A ÿ <BGS>? Fÿ BDMÿ b OME;>D? B= = cÿ >LB= OB? >ÿ ? I>ÿ A >FO= ? :H ÿ I>ÿ ? >F? Fÿ :H ÿ G:D? A := FPd e Dÿ fBA ? gÿÿ IC Fÿ ;C DC hGBF>ÿ c:Oÿ BABFS>Mÿ ? :ÿ F? B? C F? C GB= = cÿ NOBD? C cÿ BDMÿ >LB= OB? >ÿ ? I>

A >FO= ? Fÿ :H ÿ >F? Fÿ :H ÿ G:D? A := FPfBA ? gÿ C Fÿ M>FGA C R>Mÿ C Dÿ 9IB<? >A ÿ iP j

QC FC ?I>ÿ R::ST Fÿ UD= C D>ÿ V>BA DC DEÿ 9>D? >A ÿ B?WWWP ;II>P G:;X ;>FFC >A Y>? :ÿ ZDMÿ Bÿ M>? BC = >Mÿ M>FGA C <? C :Dÿ :H ÿ I> GBF>ÿ BDMÿ ? :ÿ M:WD= :BMÿ A >NOC A >Mÿ ;B? >A C B= FP

klmnopnqÿstupvwo

àààá âããäá åỉâç âäèèé äê ìí0û2õûýị3ÿỵíïđịÿĩơỡư6í ï đÿỵÿ7ơ4ü÷øùíøịÿÿ øị6ÿúịûüï ị8ïøíøýÿ9þịøïịüÿơüÿ0üơĩùị1ÿ1ûïịüíûùÿơÿĩịÿ2ơ10ùịïị3ÿ4ỵíøýÿïđịÿ5þúÿỵơÿï6ûüị

¡ˆˆy‡™}Šz|~‰“ÿ‡~ÿ‚}ŠŽ‰z|}‡ÿ}‚ÿz˜z}‰z”‰~ÿˆ~yÿ{„zˆ|~y•ÿ}†~|}¥~†ÿ…}|„ÿ|„~ÿzˆ‰zÿ¢x¡ÿ‰‡ƒ‡ÿ…„~y~ÿzˆ‹

ˆy‡ˆy}z|~Œÿ}ŠŽ‰z|}‡‚ÿzy~ÿz{{~‚‚}”‰~ÿ˜}zÿ|„~ÿ|~™|ÿ¦~”ÿ‚}|~ÿ´………ŒŠ„„~Œ{‡Š§Š~‚‚}~y¨~µŒ

"""# $%%&# '($)

$&**+ &,

./, 0+ ÿ 2+ *3ÿ /40ÿ 5 40&6&40&4'&ÿ

789 :ÿ<=> ?@ 9 ABÿ C9 >D:@ ÿ EA=F ÿ =BGDF :@ ?BG9 BHÿ AI ÿ EJD:ÿ AI ÿ KAB@ F A> :ÿ 9 Bÿ ?Bÿ L 7ÿ DBM9 F AB<DB@ N?=G9 @:ON?=G9 @ AF

9 BGDJDBGDBKDN?BGÿ ?=G9 @ DJAF @ :P78Dÿ QRA<<=B9 K?@ 9 ABST=D:@ 9 ABÿ F DH?F G9 BHÿ :?<J> 9 BHÿ C9 > UDÿ G9 :K=::DGÿ 9 GD@ ?9 > Bÿ R8?J@ DF ÿ VP

7Aÿ UDH9 Bÿ @ 89 :ÿ<=> ?@ 9 ABÿ M9@ 8Dÿ UAAOW :ÿ XB> 9 BDÿ YD?F B9 BHÿ RDB@ DF P

Trang 11

<s>teZs>BCAÿsZeDeCAGAB>CDH85I125JÿKLÿ]535.ÿPOÿ^-LK08_Qÿ^0J`-8Jÿa.1I5821/L

 u v ÿ wx v yÿ  ...

012 3453678 9 K

8 312 3453678 9 K046ÿ< 3ÿ 3M78ÿ346 9 KN1Oÿ 01/ +# 5PQ

op 23B& $& &# 34;-ÿ $ @1? ? A1E 1& # 34; 31? ? V/! ''1# # 5XQA1E 1& # 34; 31? ?A1''! -&# 34;&$& !&# 34;... ÿÿ?673ÿG933Hÿ563ÿE8ÿK!''&''%! ''1? ?9 #% &# 34 ;&# 34; *F

E8ÿ92 %8& ;&# 34;! ''1? ?9 #% &# 34 ;&# 34; *LE8ÿM2.&''ÿ0 &# 34;#2 %ÿN&''& ;1 .''/ÿ9 #% &# 34 ;&# 34; *LE8ÿO''-''/# :ÿN&''& ;1 .''/ÿ9 #% &# 34 ;&# 34;... #ÿ)*+3/ÿ*-/8ÿ''#/%ÿ-&8ÿ+&+/ 1& # 34;ÿ3&ÿ)+-7*3& ;1? ?-&8ÿ )$ 8&# 34;3& ;1? ?/+2/+ +&) -&ÿ3&.+ )4+&)ÿ3&ÿ)*+ÿ,-)+ )(ÿ4# )ÿ7$//+&)ÿ7#&7+2) :

;&ÿ)*3 ÿ&+''ÿ+83)3#&(ÿ''+ÿ*-.+ÿ$28-)+8ÿ)*+ÿ0##%ÿ5#/ÿ)*+ÿ5-/6/+-7*3& ;1? ?7*-& ;1+

Ngày đăng: 03/02/2020, 22:08

TỪ KHÓA LIÊN QUAN

w