问答题

审计人员在对C股份有限公司2006年度的财务报表进行审计,进行了下列合分审计程序:
(1)抽样重新计算2006年度B材料的计价是否正确;
(2)向管理层索取并审阅C股份有限公司的内部控制手册;
(3)月末检查C股份有限公司是否向债务人寄发对账单;
(4)审查资产负债表中是否对存货主要种类、抵押或转让情况作了相应的披露;
要求:完成下列表格:

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【案例分析题】

When I was about 12 I had an enemy,a girl who liked to point out my shortcomings.Week by week her list grew:I was skinny,I wasn’t a good student,I was boyish,I talked too loud,and so on.I put up with her as long as I could.At last,with great anger,I ran to my father in tears.He listened to my outburst quietly.Then he asked,’Are the things she says true or not?’True?I wanted to know how to strike back.What did truth have to do with it?’Mary,didn’t you ever wonder what you are really like?Well,you now have that girl’s opinion.Go and make a list of everything she said and mark the points that are true.Pay no attention to the other things she said.’I did as he directed and discovered to my surprise that about half the things were true.Some of them I couldn’t change (like being skinny),but a good number I could and suddenly wanted to change.For the first time in my life I got a fairly clear picture of myself.I brought the list back to Daddy.He refused to take it.’That’s just for you,’he said.’You know better than anybody else the truth about yourself,once you hear it.But you’ve got to learn to listen,not to close your ears in anger or hurt.When something said about you is true you’ll know it.You’ll find that it will echo inside you.’Daddy’s advice has returned to me at many important moments.

What did the girl’s enemy like to do? ()

A.Talking with her.
B.Pointing out her weak points.
C.Reporting to the teacher.
D.Quarrelling with her.

填空题

Even if we are faced with a lot of difficulties, () (我们绝不应该放弃对幸福的信仰).

答案: we should never give up our belief in happiness
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