题目内容

符合性测试与实质性测试有什么区别与联系？为什么即使被审计单位经符合性测试被认定拥有非常健全的内部控制，注册会计师仍不能完全省略实质性测试程序？

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名校办分校是近年来冒出的新生事物，这项举措受到各方意见的：“名校连锁”是否、是否与义务教育均衡发展。依次填入画横线部分最恰当的一项是（）。

A. 质疑有名无实背道而驰
B. 质询名实不符不谋而合
C. 质疑名存实亡分道扬镳
D. 质询名不副实南辕北辙

In relation to the Company Law of China: (c) state the legal remedy for a shareholder if he and the company fail to reach an agreement for the purchase of equity. (2 marks)

古人曰“去心者免烦”，心是指去和。

Buyer and Seller entered into a sales contract which stipulated that Seller should, on or before 10 January 2009, sell a shipment of personal computers (PCs) at a price of 300,000 yuan to Buyer, who should arrange transportation and pay the full price upon taking delivery. For the purpose of launching a market promotion plan at the end of 2008, Buyer asked Seller to provide the goods 20 days before the due date. Seller disagreed with the request since its capacity to process the PC was unable to meet the needs of Buyer. Under such a circumstance, Buyer made efforts to find PCs from other sources, and then transferred the original sales contract to a third party – Company X – with discount. Buyer did not inform Seller of this. On 8 January 2009 Company X despatched a truck to Seller to pick up the PCs under the sales contract. However, Seller refused to provide the PCs on the grounds that there was no contract between Company X and Seller. Required: Answer the following questions in accordance with the relevant provisions of the Contract Law of China, and give your reasons for your answer: (b) State whether the transfer of the sales contract by Buyer to Company X was valid. (5 marks)