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ABC会计师事务所承办了X股份有限公司2005年度会计报表审计业务。审计过程中注意到以下事项,请代注册会计师做出正确的专业判断。 注册会计师执业中对被审计单位实施了实质性测试程序,但没有完全遵循专业准则的要求,没有查出被审计单位重大错报,应承担的责任( )。

A. 没有过失
B. 违约
C. 过失
D. 欺诈

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Questions 11 to 18 are based on the conversation you have just heard.

A. Riding a horse.
B. Shooting a movie.
C. Playing a game.
D. Taking a photo.

On the last shopping day before Christmas, stores across the United States were busy but not jam-packed as shoppers scrambled for last-minute gifts, even though some refused to admit it. At Boston’s Copley Mall, a small crowd gathered outside the main entrance of luxury department store Neiman Marcus, but no one waiting for the store to open would admit to being a last-minute shopper. "I’m really here to use a gift certificate and get something for myself and maybe someone else with what’s left over," said Matt Doran, who lives in Boston and had been waiting since 8:30 a.m. for the store’s 10 a.m. opening. Ilya Polykoff, who moved to Boston from Russia, said he was waiting "because I had the day off and I wanted to get some perfume." But he insisted that he was really shopping early because for him Christmas comes in January. The Orthodox Christmas will be celebrated on Jan. 7. "There are lots of men out there today," said Karen McDonald, a spokes-woman for mall operator Taubman Centers, after returning from the Lakeside Mall in Sterling Heights, Michigan. "There is panic out there but people seem to be in good spirits," she said, adding that most shopping traffic peaked around midday. According to the International Council of Shopping Centers, December 24 was the sixth busiest holiday shopping day in 1997, while 44 percent of holiday sales were recorded in the December 15 to December 24 period. Ed Nally, manager of the Swatch Store known mostly for its brightly colored plastic watches, described the atmosphere as festive rather than crazed. He did say, however, that Dec. 21 was the turning point date, after which shoppers started. "The closer to Christmas, the crazier they get," Nally said. "They become more agitated, less patient." He said red-hot items this year were phones, beepers and the new digital swatch watch that costs $ 70 and came onto the market a week before Christmas. Which of the following statement is NOT true

A. More people went shopping on Dee. 20th than on Dec. 22nd according to Ed Nally.
B. On Dec. 24th, people were crowded outside Boston’s Copley Mall, but they were happy.
C. Dec. 24th was the sixth busiest holiday shopping day in 1997.
D. One can buy brightly colored plastic watches in Swatch Store.

锅炉钢架安装时,柱子上的1m标高线与标高基准点的高度差的允许偏差为±5mm。( )

A. 对
B. 错

若声明char a[ ]=“windows”,b[]=“9x”;”,执行语句“printf(“%s”,strcat(a,b));的输出结果为 ______。

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