<rp id="hntkt"></rp>
  • 外部审计论文 关于外部审计论文范文参考资料

    本论文为免费优秀的关于外部审计论文范文资料,可用于相关论文写作参考。

    内部审计对外部审计费用影响中外文献对比

    [摘 要]《The Effect of Internal Audit Function Quality and Audit Contribution to External Audit on Audit Fees》这是一篇《国际审计杂志》上2015年19期的一篇文章.文章运用实证方法探究了IAF(内部审计职能)和审计费用的关系,以及IAFQ(内部审计职能质量)对这一关系的影响.

    文章的关键词有三个:内部审计、公司治理、审计费用.第一个和第三个在通篇都有体现,而第二个很少提及,就此作者是这么解释的:由于内部控制质量不容易观察,因此用IAF作为内部控制的 .并且我们知道内部控制是公司治理非常重要的一个部分.除此之外,文章得出的结论:“公司,审计委员会和董事会的管理可以考虑探索提高IAF的质量的方法,因为更高质量的IAF可以增强注册会计师的依赖程度,从而节省成本”也对提高公司治理效率有很大的帮助.

    [关键词]内部审计;审计费

    1 理论基础

    1.1 高质量的IAF将引起注册会计师更多地依赖这种职能,通过减少注册会计师进行的实质性测试工作并导致较低的审计费用.

    1.2 内部审计和外部审计的关系

    通篇圍绕内部审计和外部审计的替代观和补充观这两个竞争观点做出假设或得出结论.

    (1)替代观:内部控制的增加将降低审计费用,因为一种治理机制将取代另一种治理机制,即内部控制预计会减少外部审计监督工作.

    (2)补充观:内部审计职能的出现表明公司更加坚定地强化公司治理和为更高质量的外部审计支付更多的意愿

    1.3 更高质量的IAF更有可能积极参和和其他治理机制(董事会、审计委员会和管理层)的互动.这样的互动会导致更多的审查和报告,需要注册会计师花费更多的时间和精力来审查这些报告,从而导致审计费用的增加.

    作者也据此设计了假设一:具有较高质量内部审计职能的公司更有可能支付更高的外部审计费用.

    1.4 注册会计师对IAF的依赖随着功能的质量和成本节约的机会的增长而增加, 这表明IAF的质量被认为对审计费用产生了 影响.注册会计师在对客户IAF质量评估较高时,更愿意依靠IAF或使用内部审计师作为助理.这是因为依靠IAF工作的决定受到注册会计师对控制和风险评估的评估的影响.

    以此为基础,作者推出了假设二:IAF对外部审计贡献较高的公司更有可能支付较低的外部审计费用.

    而假设三:注册会计师更有可能更多地依赖具有较高质量IAF的公司,从而降低外部审计费用.假设三是假设二的衍生假设.进一步说明了,高质量的IAFQ对IAF和审计费用的这一关系是有加强作用的.

    1.5 从特定质量部分得出的总体内部审计质量的衡量标准可能是对内部审计质量的更为精确的衡量标准.

    因此,我们不仅依赖注册会计师对IAFQ的评估,也构建了评估IAFQ的综合测度作为评估IAFQ的额外的测试.

    2 现实意义

    2.1 有助于理解治理机制的效果,特别是内部审计的作用和实践.

    2.2 有助于缓解企业面临的逐步增加的内部治理压力,提高注册会计师审计的成本效率.

    2.3 IAF和IAFQ对于审计费用的影响.

    2.4 以往的研究IAF的质量评估依赖内部审计师,而本文基于注册会计师,相较以往更加客观.

    2.5 完善了以往IAF对注册会计师审计贡献的关键决定因素的研究.

    2.6 本文的研究提供了IAFQ在相对较少规定的环境中对审计费用的重要性的证据,并补充了IAF在新兴市场和发达市场的比较.

    2.7 “注册会计师对IAF的依赖和审计费用之间存在显著的负相关” IAFQ对这种关系的调节作用.为监管机构提供了进一步的证据,以促进内部审计和注册会计师审计之间的协同关系.

    3 中国的研究现状

    3.1 王守海,杨亚军(2009) 以内部审计师的客观性和专业胜任能力以及内部审计师为财务报表提供的帮助为尺来度量内部审计的质量;以高管层持股、董事长和总经理两职设置情况以及审计委员会效率等几个控制变量来控制公司治理对审计费用的影响.

    需要说明的是,内部审计部门规模越大,才会有更多的内部审计人员直接为外部审计提供帮助,进而减少外部审计的范围和有关程序;内部审计部门规模越大,部门经费预算越高,则内部审计工作质量越高.因此作者以内部审计部门规模(内部审计部门人数)作为内部审计师对外部审计提供的直接和间接的帮助的 .

    得出结论:内部审计质量的替代变量和审计费用之间存在显著的负相关关系.内部审计质量是审计费用的一个重要的决定变量,在其他条件不变的情况下,内部审计质量越高,则审计费用越低.

    3.2 谢志华,陶玉侠(2015)分别做了4个假设:1.内部审计的组织地位和外部审计费用负相关.2.内部审计的规模和外部审计费用负相关.3.内部审计的职责范围和外部审计费用负相关.4.内部审计的规章制度和外部审计费用负相关.

    设计外部审计费用模型中的影响因素有:内部审计质量、期末总资产、存货喝应收账款之和占期末总资产的比率、拥有控股子公司的数量、资产负债率、净资产收益率、上市时间、聘用的事务所是否为前十大、是否陷入财务困境、当期是否得到非标意见、审计委员会效果、董事长和总经理是否两职分离、高管层持股比例、年度和行业控制变量.

    得出结论:假设1—3都得以验证,均是显著负相关;假设4虽然呈现负相关,但是并不显著.

    3.3 刘国常,郭慧(2008)则指出,内外审都是公司治理中的监督约束机制,两者互为替代或补充的关系.但是我国上市公司内部审计的发展和国外相比还处于初期发展阶段.从目前的情况来看,内外部审计之间的有效沟通渠道尚未建立完全,内部审计工作对于外部审计的利用率仍偏低.因此,如此现状下,我国的内外审关系应该是互为补充的关系.

    外部审计论文范文结:

    关于本文可作为相关专业外部审计论文写作研究的大学硕士与本科毕业论文外部审计的内容论文开题报告范文和职称论文参考文献资料。

    1、审计学论文

    2、审计期刊

    3、期刊论文的外部特征

    4、审计论文题目

    5、审计论文选题

    6、审计杂志

    网易彩票app

    <rp id="hntkt"></rp>
  • www.529121.com | s2146.com | www.8967m.com | wancai.com | 27365c.com | www.685948.com | www.69567r.com | www.hg8475.com | 3552w.com | 11nn8331.com | www.335247.com | www.999999qipai.com | www.js36022.com | 6245.ltd | 4255dd.com | 38840.com | www.9356u.com | www.cn365p.com | www.js3451.bet | ww38648.com | 1775h.com | www.267051.com | www.68682f.com | www.8881hj.com | www.2223xj.com | 90307t.com | hg07111.org | 2127k.com | www.187380.com | www.3478w.cc | www.87668f.com | www.4996hs.com | www.www-36222.com | 033r.net | 26668r.com | bet36500.com | 5369t.com | 2418w.com | www.695756.com | www.80767w.com | www.x32031.com | www.5049v.com | www.365815k.com | 2934a.com | 2222k7.com | 2767f.com | 9889567.com | 7720v.net | www.912339.com | www.80767y.com | www.3691x.com | www.b35dd.com | www.jty649.com | www.26777.cc | www.mgm004.com | 8742mm.com | 9655365.com | 40033ttt.com | 7555r.com | 444000q.com | 1463g.com | 4123ii.com | 99111hh.com | www.258120.com | www.620983.com | www.23czj.com | www.35918n.com | www.172323.com | www.8998799.com | www.40288l.com | www.bet63o.com | www.bj499.com | www.xpj3398.com | 1479r.com | 66876a.com | 0033i.cc | 5856.com | www.7274.com | www.mapai02.com | www.hg2297.com | www.b30226.com | www.655666h.com | www.6020400.com | www.3643p.com | www.330099w.com | www.88837d.com | www.530405.com | www.32666v.com | www.sun7708.com | www.2846u.com | www.330099s.com | www.sun008.net | www.133141.com | www.vip36059.com | www.70170.com | www.1hg6668.com | www.45598d.com | www.wns123j.com | www.55676f.com | www.yh07.com | www.986420.com | www.769639.com | www.262072.com | js7001.com | 5144u.com | 17979455.com | k60111.com | mm99966.com | 4023e.com | www.284888.com | www.56520d.com | www.180786.com | www.35252q.com | www.b35kk.com | www.0967005.com | www.544949.com | www.fen00.com | www.690802.com | www.037169.com | kcai111.com | hg999333b.com | 7196s.com | 155.net | www.67797s.com | www.848033.com | www.377838.com | www.1350.vip | www.712250.com | 44pp8332.com | 8037xxx.com | d2894.com | www.55268zz.com | www.js00033.com | www.2283066.com | www.80075n.com | www.815870.com | 1479d.com | p61653.com | 33382i.com | www.3657z.com | www.js6767r.com | www.91779d.com | www.61655m.com | www.234269.com | 66648z.com | 00048y.com | www.hg1137.com | www.7779833.com | www.9422f.com | www.755914.com | 33333ylg.com | 2709o.com | www.007733.com | www.688544.com | www.9478l.com | 6700000.cc | vns8049.com | 44462949.com | www.57800q.com | www.26878y.com | chunqiu2.com | www.7652.cc | www.hf6699.com | www.816069.com | www.301823.com | hj4566com | 876878r.com | www.bscpjj.com | www.ra017.com | www.35155e.com | 93922e.com | www.hg31188.com | www.90.tt | www.8039n.com | pj5288.com | 83138d.com | www.990888a.com | www.b991qp.com | x33v.vip | 552229.com | www.1389hh.com | www.43818q.com | 8036uu.com | wfcp777666.com | www.www335505.com | www.701wb.com | 44698.com | jjjj007.com | www.5566800.com | www.09500w.com | 78113399.com | www.hg701n.com | www.pjh.com | www.183587.com | 444365aa.com | www.4agcpw.com | www.1035p.com | 85698s.com | www.3653306.com | www.38775zz.com | www.39500e.com | 2383qq.com | www.tyc723.com | www.803733.com | 5536699.com | www.hg0444.com | www.21202t.com | ff1331.com | www.365815x.com | www.hg1125.com | xpj99.am | www.he0066.com | www.3775d.com | vns8o.com | www.yyhbet9.com | www.798345.com | ffff0000.com | www.7830v.com | www.55785.com | 3467d.com | www.h0040.com | www.66652h.com | 38738711.com | www.8838c.com | www.898418.com | 40033e.com | www.8313g.com | www.178125.com | i47479.com | www.778306.com | 1654e.com | www.38778d.com | www.36788s.com | 0332q.com | www.55526p.com | www.320477.com | 2247n.com | www.52062l.com | bwin8e.com | www.amjs95.com | www.c6121.com | 4448449.com | www.6880yy.com | 20774466.com | www.cj270.com | www.775020.com | 30006c.com | www.8577.com | 000333943.com | www.5966hhh.com | www.50080o.com | www.6491f.com | www.37022.cc | 3242.com | www.71399s.com | 3435k.com | www.1030360.com | hhvip87.com | www.877568.com | www.163135.com | www.as0004.com | www.hm3399.com | feicai0572.com | www.pgylc.cc | 6261q.com | www.flb477.com | 0198855.com | www.hs6666.com | 50024499.com | www.808888r.com | 9539t.com | www.000943.com | 36508w.com | www.71366x.com | www.371477.com | hgw168p.com | 796666.com | 3379t.com | www.349477.com | www.4102v.com | www.4766kk.com | ii3405.com | 563452.com | www.pj56j.com | www.8222000.com | 3178gg.com | 20042.com | www.665882.com | www.78680w.com | www.85016.com | 22299ww.com | 179.com | www.718568.com | www.32031a.com | www.xpj810.com | j08199.com | pjneimenggu.com | www.889938.com | www.1449.com | www.7793r.com | www.38200o.com | 3640u.com | 915906545.com | www.c6091.com | www.5719a.com | www.hg55.com | www.369wyt.com | ddd67890.com | 6789blr.biz | www.534077.com | www.9646e.com | www.00618g.com | www.330099w.com | 8827yy.com | bwinqqq.com | js345o.com | www.703153.com | www.hg09a.com | www.04bet8.com | www.vns0392.com | js14t.com | 520159407.com | 817.com | www.83993a.com | www.uucp300.com | www.89789x.com | www.983888c.com | www.788078.com | 459825.com | wx3399.com | 3404s.cc | bet999000.com | www.571477.com | www.23579d.com | www.8577h.cc | www.4727088.com | www.987559.com | www.bb5577.com | 2543002.com | 58537777.com | hjdzjgj.com | 2365.com | o15666.com | www.106056.com | www.c130.vip | www.2109m.com | www.bj1111.com | www.r32031.com | www.f456x.com | www.026555.com | www.7025a.com | www.444jsc.com | 6261v.com | 34o35.com | 496.bi | 4023b.com | jj56988.com | qqtheme.com | www.022xz.cc | www.66376.com | www.999258.com | www.7249f.com | www.887767.com | www.4727099.com | www.dzcp6666.com | www.27363v.com | www.4676.cc | www.67894.com | www.3844b.com | www.pj9666.com | www.js30859.com | www.hg9222.com | 55295zz.com | 59964mm.com | 3258q.com | tt56988.com | 9435.am | 3225t.com | 2649tt.com | 预览2381.com | 209899.com | laohu88.vip | qy93.vip | www.hgbet33.com | www.1310909.com | www.yh4959.com | www.217630.com | www.bd2019b.com | www.js02349.com | www.9238777.com | www.xj445566.com | www.50051w.com | www.5854s.cc | www.900140.com | www.550254.com | www.168212.com | 35tt.vip | 73567tg13.com | 1389s.com | qqcp.com | 55388.com | yf2333.com | 3136rr.com | www.15144.com | www.4625y.com | www.3844b.com | www.103111.com | www.55545l.com | www.6687x.com | www.x33678.com | www.68568z.com | www.gyfc9.com | www.506291.com | zbouyang.cn | 7200188.com | 12741.com | 40033zz.com | 6764999.com | www.gh0029.com | www.362822.com | www.kj07.com | www.203519.com | www.979303.com | www.5086t.com | www.574377.com | 52599m.com | kdcp.cc | 4022ii.com | le888f.com | www.yl46.com | www.f72.com | www.087v.com | www.fc78.com | 22hh8332.com | 16340001.com | 923970.com | www.2078e.com | www.hyl8.com | www.5952122.com | www.hjin4.com | nn32355.com | hg999333o.com | 496tt.com | www.vns6266.com | www.789025.com | www.552181.com | www.31744.com | www.138017.com | 71366l.com | 3308a.com | www.67797i.com | www.79500f.com | www.0967006.com | www.657399.com | 9498.me | dw777.net | www.223456l.com | www.hyl8.com | www.771495.com | www.444537.com | x48m.com | 9149a.com | www.665335.com | www.8700666.com | www.yy63.com | 8892958.com | 888jxf.com | www.msc77.net | www.93955c.com | www.087wy.com | 66335002.com | 20167744.com | www.0098.cc | www.3775q.com | www.398118.com | wtx2563.com | sss5144.com | www.hg2286.com | www.js18688.com | www.99677o.com | ss01234.com | www.7669e.net | www.5981d.com | www.wycp1.com | wns78.com | ii2205.com | www.61345.cc | www.5xca.com | vip1449.com | 39830d.com | www.497875.com | www.0014r.com | 22117p.com | 272h.net | www.4078x.com | www.aa3126.com | 54141133.com | www.365109i.com | www.30350k.com | www.363477.com | 4955p.com | www.6463.cc | www.5958128.com | wx3388.com | 55899e.com | www.c155e.com | www.fen00.com | 3157777.com | www.338808.com | www.pj55715.com | www.61655u.com | 33382cc.com | www.j3566.com | www.500cd.com | j2554.com | www.55268tt.com | www.vn888123.cc | 85288app.com | www.990960.com | www.869934.com | bo9.vip | 6220p.com | www.59040.com | www.507633.com | fh7.com | www.c44ss.com | www.hg7787.com | www.591111.com | www.hy2733.com | 77463.com | www.hg2631.com | www.0014y.com | 22933s.com | www.552772.com | www.igcp5.com | 3467z.com | www.ddpahv.com | www.956568.com | 3656jj.com | www.a81h.cc | www.544087.com | yhguangxi.vip | www.bet63r.com | 31325b.com | www.veb188.com | www.5953838.com | 90307e.com | www.xpj9238.com | www.dqz7.com | c61653.com | www.472741.com | 15a17.net | www.ag9655.com | www.bet73g.com | 7605l.com | www.850750.com | www.493381.com | zhcp15.com | www.55676u.com | 12742n.com | www.624444d.com | www.755910.com | hgyz5.com | www.088365.com | 9694k.com | www.ms9399.com | www.684335.com | 2455x.com | www.050881.com | 6556e.com | www.wnsr5550.com | www.068619.com | www.wn2038.com | www.60123f.com | 57157m.com | www.4058bb.com | 9897.com | www.qn268.com | www.292866.com | www.yl9819.com | www.07163g.com | kbv8832.com | www.v2222.com | r4212.com | www.56655h.com | 68228j.com | www.yh22778.com | www.602436.com | www.557zr.com | www.5854m.cc | 7508m.com | www.ihg5588.com | 8037eee.com | www.469700.com | sha134.com | www.138136b.com | 3121gg.com | www.888wa.com | 62105.com | www.k66111.com | www.262918.com | www.67797d.com | www.609716.com | www.bb1365.com | www.hr0888.com | qq88688.com | www.001hy.cc | 455.com | www.qucp9.com | 4123yy.com | www.flff4.com | 1634e.com | www.hjin6.com | www.dz655.com | www.11czt.com | 55295zz.com | www.hf0886.com | www.407878.com | www.910576.com | www.js1166.com | www.695093.com | www.4625t.com | www.250757.com | www.16297777.com | 22291155.com | www.44499999.com | 6002q.com | www.mgm868004.com | 777hg999.com | www.hg9388.com | 728012.com | www.08088.com | 4997c.com | www.hm5222.com | www.0505v.com | www.297277.com | www.feilipu4.com | x171717.com | www.565560.com | 4812b.com | www.h36555.com | 3522gg.com | www.53539.cc | www.85770b.com | www.190302.com | www.13090.com | 74399999.com | www.07679u.com | t58955.com | www.5854a.cc | www.benz4242.com | 2349001.com | www.hao500.com | 492dh.com | www.3978s.com | 15f4.net | www.81520a.com | www.1222l.com | pjzhejiang.com | www.90928.com | 5589a.com | www.399180.com | www.336621.com | 6999002.com | www.ya2019w.com | 7894i.com | www.77801i.com | www.20199xx.com | 2222com3.com | www.36788g.com | www.76543g.com | 23231381.com | www.69567v.com | 2546r.com | www.384077.com | www.tyc002.com | z86226.com | www.1035h.com | www.h2272.com | wns789.net | www.bj399.com | www.8494o.com | jixiang11.com | www.40288n.com | 01dd.cc | www.77114v.com | www.pj888i.com | yh6688.bet | www.581166.com | www.55526d.com | 36403388.com | www.869455.com | www.999530.com | 4129.com | www.755213.com | www.dw8844.com | 67888t.cc | www.701546.com | www.56655x.com | 55797h.com | www.530534.com | www.633756.com | 55818w.com | cc32355.com | www.4546900.com | 5369m.com | 5389.com | www.38998.com | www.hg5801.com | 9958999.com | www.2350s.com | www.443558.com | 550111i.com | www.330831.com | www.688544.com | 87578.com | 9359977.com | www.68689x.com | www.q9163.com | 3788f.com | www.320055.com | www.91779j.com | www.7435v.com | 44488f.com | www.2109i.com | www.088tyc.com | 2381dd.com | 30019h.com | www.dyslot.com | www.589msc.com | 22883q.com | www.50052o.com | www.7240l.com | www.v15543.com | 23599k.com | www.279556.com | www.758567a.com | www.00829n.com | 5478d.com | www.571833.com | www.792051.com | www.h7788j.com | 5488s.com | www.338031.com | www.780780a.com | www.9679u.com | 34o35.com | sytydn.com | www.yh7771.com | www.sj016.com | 71245.com | 996622hh.com | www.854277.com | www.115527w.com | www.m30226.com | 8037uu.com | 68228a.com | www.26299z.com | www.rg999.com | www.hg4468.com | ww0332.com | www.099836.com | www.dy964.com | www.286600.com | www.81866s.com | 0001164.com | www.040438.com | www.703097.com | www.79500e.com | www.vnsr500.com | 3640w.com | 54241177.com | www.912480.com | www.0088hgee.com | www.5555566666.com | 131v.net | dh8445.com | 6594kk.com | www.5095k.com | www.8645008.com | www.hg0318.com | 500000378.com | 28288mm.com | www.36166e.com | www.7116b.com | www.1754y.com | www.331suncity.net | 1077jj.com | 57157l.com | 66005002.com | www.cjcp600.com | www.3978l.com | www.848777e.com | www.6623u.com | 22555004.com | 01234bb.com | bb5002.com | www.197802.com | www.81520.com | www.xpj4.net | www.184kj.com | www.77755545.com | 707144.com | 062hhh.com | 9068tt.com | www.332071.com | www.3933j.cc | www.7240l.com | www.71071j.com | www.xpj9238.com | www.wns8828.com | pjyunnan.com | 0234ww.com | m67890.com | www.133902.com | www.23040.com | www.4923m.com | www.6687n.com | www.55526n.com | www.0759563.com | www.22266638.com | yhhebei.vip | 4289n.com | 6601vip.us | 2127kk.com | www.025532.com | www.901180.com | www.36788k.com | www.ykylc03.com | www.377666d.com | www.480084.com | www.518008.com | www.7893w04.com | hg0088.com | 44332007.com | f32365.com | 5627.com | 55331zz.com | a8159.cc | 11443885.com | 00048n.com | www.346511.com | www.810709.com | www.2373i.com | www.68568r.com | www.89777l.com | www.56011e.com | www.1754o.com | www.04567e.com | www.27363w.com | www.678309.com | www.585555.com | www.2x0048.com | www.9996bb.com | www.h067.com | www.vns7777.cc | www.vip0088.cc | 866666h.com | long677.com | 3121dd.com | 168cp-m.com | qycp04.com | jjjj007.com | 65005a.com | 3122m.com | 168cp-l.com | 0625a.com | 22299ww.com | 44077m.com | xpj888c.com | 9977977.com | blhvip15.com | 3136gg.com | 5004gg.com | www.8520g.com | www.8806js.com | www.pj0567.com | www.129494.com | www.fcbmp.com | www.hg2968.com | www.09569w.com | www.654578.com | www.mmtx88.com | www.js6169.com | www.sancaishop.com | www.019059.com | www.tyc788.com | www.k3k3k3.com | www.5981k.com | www.xpj8.net | www.9996.com | www.0270y.com | www.12455r.com | www.csgc5.com | www.666937.com | www.235925.com | bo9.co | hg97222.com | 2544b4.com | pu2018.com | 67890nnn.com | zhcp66.com | www.7754j.com | www.55155h.com | www.3350.com | www.932442.com | www.b35ee.com | www.9187i.com | www.4331u.com | www.10380.cc | www.721709.com | www.29277u.com | 88051.net | 35000.com | 7720744.com | 1624.com | www.7830o.com | www.698774.com | www.ly19.com | www.280sun.com | www.77801q.com | www.981500.com | www.106267.com | 35252i.com | 55717aa.com | ca8033.com | www.jinsha200.com | www.0235tt.com | www.yk222d.com | www.3434ccc.com | www.25688k.com | www.520935.com | 346892.com | hy843.com | uc07.cc | www.wnsr288.com | www.98705.com | www.208432.com | www.c387387.com | www.854266.com | 2595u.com | ys-57.co | 500000378.com | www.32666j.com | www.8806488.com | www.5856879.com | www.959553.com | 3844t.com | hg3737.com | 59889y.com | www.79665c.com | www.0082737.com | www.83993f.com | www.524277.com | 159666s.com | 2757i.com | www.hg3569.com | www.661559.com | www.yh66266.com | www.562500.com | 01885.com | 6150l.com | www.88807x.com | www.11.sb | www.73736c.com | www.069961.com | yhw8.cc | 9566474.com | www.355422.com | www.326213.com | www.803372.com | 159666s.com | 2190d.com | www.6410a.com | www.3846e.com | www.896846.com | 55766.com | yth13.net | www.518008.com | www.12345604.cc | www.610659.com | 3202h.com | 2246sun.com | www.3171d.com | www.sx139973.com | www.78700a.com | 3807jj.com | www.64877g.com | www.00778r.com | www.fc78.com | 78666u.com | 2355m.com | www.1111284.com | www.81233s.com | f61653.com | 86811f.com | www.11004100.com | www.3691s.com | www.231844.com | 5488s.com | www.00618w.com | www.69567e.com | www.587335.com | 8547p.com | www.xpj9878.com | www.8j3.com | www.630933.com | 114la.com | www.3459x.com | www.7036hh.com | www.424223.com | yth008.net | www.0805e.com | www.win1237.com | 5001d.com | xpj65.com | www.97877a.com | www.00840k.com | vic9308.com | www.6033m.com | www.1851119.com | www.586974.com | 53262s.com | www.131msc.com | www.78700c.com | betvictor98.com | 06064688.com | www.4996nx.com | www.526901.com | 23599c.com | www.232t.com | www.9356m.com | 876878p.com | www.hg8987.com | www.48330m.com | 3156sss.com | sss8827.com | www.4996ty.com | www.196903.com | 6261u.com | www.668cp99.com | www.771247.com | 8159n.cc | www.58458.com | www.dzh0.com | pj677.com | www.77938.com | www.3126y.com | 99567e.com | www.3775799.com | www.39669.cc | qqcp.com | www.hg3115.com | www.888hy.cc | fff0022.com | www.88854.com | www.500599a.com | jjj40033.com | www.hjcp22.com | www.609710.com | m62365.com | www.4828118.com | 332650.com | P35ee.com | www.1434m.com | 1665v.com | www.09569f.com | www.07163r.com | 0860dh.com | www.3535h.com | www.533081.com | 8827gg.com | www.792072.com | 59759i.vip | www.alpkylc.com | www.50732w.com | 83378u.com | www.c44.com | www.025517.com | www.js222js.com |