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丙注册会计师在对M公司2013年度财务报表进行审计时，对M公司银行存款实施的部分审计程序为：（1）取得2013年12月31日银行存款余额调节表；（2）向开户银行寄发银行询证函，并直接收取寄回的询证函回函；（3）取得开户银行2014年1月31日的银行对账单。要求：（1）请问丙注册会计师向开户银行询证的作用有哪些（2）请问丙注册会计师应采取什么方式才能直接收回开户银行的询证函回函目的是什么（3）请问丙注册会计师取得银行存款余额调节表后，应检查哪些内容（4）请问丙注册会计师索取开户银行2014年1月31日的银行对账单，能证实2013年12月31日银行存款余额调节表的哪些内容
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In general, our society is becoming one of giant enterprises directed by a bureaucratic (官僚主义的) management in which man becomes a small, well-oiled cog in the machinery. The oiling is done with higher wages, well-ventilated factories and piped music, and by psychologists and "human-relations" experts; yet all this oiling does not alter the fact that man has become powerless, that he does not wholeheartedly participate in his work and that he is bored with it. In fact, the blue-and the white-collar workers have become economic puppets who dance to the tune of automated machines and bureaucratic management. The worker and employee are anxious, not only because they might find themselves out of a job; they are anxious also because they are unable to acquire any real satisfaction or interest in life. They live and die without ever having confronted the fundamental realities of human existence as emotionally and intellectually independent and productive human beings. Those higher up on the social ladder are no less anxious. Their lives are no less empty than those of their subordinates. They are even more insecure in some respects. They are in a highly competitive race. To be promoted or to fall behind is not a matter of salary but even more a matter of self-respect. When they apply for their first job, they are tested for intelligence as well as for the tight mixture of submissiveness and independence. From that moment on they are tested again and again by the psychologists, for whom testing is a big business, and by their superiors, who judge their behavior, sociability, capacity to get along, etc. This constant need to prove that one is as good as or better than one’’s fellow competitor creates constant anxiety and stress, the very causes of unhappiness and illness. Am I suggesting that we should return to the pre-industrial mode of production or to nineteenth-century "free enterprise" capitalism Certainly not. Problems are never solved by returning to a stage which one has already outgrown. I suggest transforming our social system from a bureaucratically managed industrialism in which maximal production and consumption are ends in themselves into a humanist industrialism in which man and full development of his potentialities-those of love and of reason-are the aims of all social arrangements. Production and consumption should serve only as means to this end, and should be prevented from ruling man. 51. The aims of social arrangements in an industrial society directed by bureaucratic management are_______________.
For most thinkers since the Greek philosophers, it was self-evident that there is something called human nature, something that constitutes the essence of man. There were various views about what constitutes it, but there was agreement that such an essence exists -- that is to say, that there is something by virtue of which man is man. Thus man was defined as a rational being, as a social animal, an animal that can make tools, or a symbol-making animal. More recently, this traditional view has begun to be questioned. One reason for this change was the increasing emphasis given to the historical approach to man. An examination of the history of humanity suggested that man in our epoch is so different from man in previous times that it seemed unrealistic to assume that men in every age have had in common something that can be called "human nature". The historical approach was reinforced, particularly in the United States, by studies in the field of cultural anthropology (人类学). The study of primitive peoples has discovered such a diversity of customs, values, feelings, and thoughts that many anthropologists arrived at the concept that man is born as a blank sheet of paper on which each culture writes its text. Another factor contributing to the tendency to deny the assumption of a fixed human nature was that the concept has so often been abused as a shield behind which the most inhuman acts are committed. In the name of human nature, for example, Aristotle and most thinkers up to the eighteenth century defended slavery. Or in order to prove the rationality and necessity of the capitalist form of society, scholars have tried to make a case for acquisitiveness, competitiveness, and selfishness as innate (天生的) human traits. Popularly, one refers cynically to "human nature" in accepting the inevitability of such undesirable human behavior as greed, murder, cheating and lying. Another reason for skepticism about the concept of human nature probably lies in the influence of evolutionary thinking. Once man came to be seen as developing in the process of evolution, the idea of a substance which is contained in his essence seemed untenable. Yet I believe it is precisely from an evolutionary standpoint that we can expect new insight into the problem of the nature of man. According to the passage, anthropologists believe that human beings ________.
He was a funny looking man with a cheerful face, good-natured and a great talker. He was described by his student, the great philosopher Plato, as "the best and most just and wisest man." Yet, this same man was condemned to death for his beliefs. The man was the Greek philosopher, Socrates, and he was condemned for not believing in the recognized gods and for corrupting young people. The second charge stemmed from his association with numerous young men who came to Athens from all over the civilized world to study under him. Socrates’’ method of teaching was to ask questions and, by pretending not to know the answers, to press his students into thinking for themselves. His teachings had been unsurpassed in influence in all the great Greek and Roman schools of philosophy. Yet, for all his fame and influence, Socrates himself never wrote a word. Socrates encouraged new idea and free thinking in the young, and this was frightening to the conservative people. They wanted him silenced. Yet, many were probably surprised that he accepted death so readily. Socrates had the right to ask for a lesser penalty, and he probably could have won over enough of the people who had previously condemned him. But Socrates, as a firm believer in law, reasoned that it was proper to submit to the death sentence. So, he calmly accepted his fate and drank a cup of poison hemlock in the presence of his grief-stricken friends and students. Socrates was condemned to death because he__________.
Underdeveloped People The Indians living on the high plains of the Andes Mountains, in South America, have a background rich in history but rich in little else. These seven million people from the great old Indian nations live in a land of few trees, poor soil, cutting winds and biting cold. Their farms do not give enough food to support them. Their children from the age of three or four must work in the fields. The death rate of their babies is among the highest in the world, their standards of education among the lowest. They live at heights of ten or fifteen thousand feet, where even the air lacks the things necessary for life. The needs of these Indians, scattered across three countries — Ecuador, Peru and Bolivia—are great. Their problems are difficult and their diseases are deeply rooted in an old-fashioned way of life. Probably no single program of help can greatly better their condition. Health programs are no good without farm programs, and farm programs fail where there have been no programs of education. Five international organizations have combined efforts to seek the answers to the problems of the unfortunate descendants of the Inca Indians. They are working with the governments of Peru, Bolivia and Ecuador on what they call the Andean Mission. Six areas have been formed, one each in Ecuador and Peru, four in Bolivia. Here methods are tested to attack poor education, poor food, poor living conditions and disease all at once. We passed fields of low com and thin wheat. Whole villages were at work planting potatoes. The men formed a line and walked slowly backward, beating the soil with sticks. The women, on hands and knees, followed the men, breaking the hard earth with their hands. Their red and orange skirts flashed brightly in the sun. The scene was beautiful, but the land, seeds and crops were all poor. Upon arriving at a village, we went to visit the school for carpenters. It was in an old building where thirty boys were attending classes. There were two classrooms containing complete sets of tools. I saw more tools there than in any carpenter’’s shop in Latin America. Most of the boys were cutting boards for practice. They worked steadily and didn’’t even look up when we entered. The teacher remarked that the greatest problem at the moment was finding wood, as almost no trees grow on a high plain. Someone remarked that it would not take long for the school to produce too many carpenters in an area without trees, where most of the buildings were of stone or mud. The wood brought from the jungle was too costly for most of the people. The answer was that the original purpose of the school was to train carpenters and mechanics to go to other parts of the country. They would work where the government is developing new villages at the edge of the jungle. Across from the carpentry-room there was a machine for producing electric power. With it the boys would be taught their first lessons in electricity. Other boys studied car repairing. In the yard a group of boys surrounded a large tractor. The teacher was showing them how to operate it. No one was sure how many other tractors there were in the area. Guesses ranged from two to ten. If the school turned out more boys to handle them than the farms could use, the rest, it was hoped, would seek a living in the lower villages where more people lived. The next day, against the cutting winds of the Bolivian mountains, we were going to a village that is the oldest of the four Bolivian projects of the Andean mission. Behind us, across the valley, rain fell from the black clouds beyond the snowy mountain-tops. The wind and rain beat against the car as we traveled across the open fields to come to the yard of an old farm. My trip had been panned at the last minute. Since the village has no telegraph to telephone services, no one was expecting me. All the driver knew was that I was a visiting "doctor" simply because I was wearing a tie. He showed me into a large room of the farmhouse where some twenty men were watching film. It concerned the problems of a man who could neither read nor write. But in the face of difficulties he managed to start an adult education class in his village. He did this so that he could learn to read and win his girl friend’’s respect. From time to time during the film the lights would go on and during these breaks everyone introduced himself. They had been brought together for a three-week course in how to teach, and to add to their own education, which in several cases had not gone beyond the third grade. Though they had not had much training they had the help of great interest and, most important, they knew the native language. When the picture show was over the Bolivian teachers pulled on their wool caps, wrapped their blankets around them, and went off to their beds. Some of the international teachers went with me to the kitchen, where the cook had heated some food. We talked of the troubles and the progress of the school, until the lights were put out several times. This was a warning that the electric power was about to be shut off for the night. During the first two years the village project had a difficult time. The mission had accepted the use of a farm from a large landowner, and the natives believed that the lands would be returned to the owner after ten years. The Mission began at a time when the Bolivian Government was introducing land-improvement laws. Most of the people believed that the officers of the Mission were working for the owner, who was against the dividing up of the land. They had as little to do with the owner as possible. Not until the government took possession of the farm and divided the land did the feeling of the Indians toward the Mission change for the better. In the carpentry school the boys were learning to build larger houses.
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