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如果仅有验收报告(或入库单)而并无购货发票，注册会计师应当审核每一份验收报告上面是否加盖暂估入库印章，否则，则认定被审计单位少计存货和应付账款。()
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助理人员在检查期末发生的一笔大额赊销时，要求R公司提供由购货单位签收的收货单，R公司因此提供了收货单复印件。助理人员在将品名、数量、收货日期等内容与账面记录逐一核对相符后，将获取的收货单复印件作为审计证据纳入审计工作底稿，并据以确认该笔销售“未见异常”。()
Secretary: Hello, ______ May I help you？ Caller: Yes, this is jack Kordell. May I speak to
注册会计师通过对应收账款进行函证，并执行其他实质性测试的审计程序，可以对有关债权回收的可能性做出合理的结论。()
Here is an example, which I heard at a nurses' convention, of a story which works well because the audience all shared the same view of doctors. A man arrives in heaven and is being shown around by SL Peter. He sees wonderful accommodations, beautiful gardens, sunny weather, and so on. Everyone is very peaceful, polite and friendly until, waiting in a line for lunch, the new arrival is suddenly pushed aside by a man in a white coat, who rushes to the head of the line, grabs his food and stomps over to a table by himself. "Who is that？" the new arrival asked St. Peter. "On, that's God", came the reply, "but sometimes he thinks he's a doctor".
If you are part of the group which you are addressing, you will be in a position to know the experiences and problems which are common to all of you and it'll be appropriate for you to make a passing remark about the inedible canteen food or the chairman's notorious bad taste in ties. With other audiences you musm't attempt to cut in with humor as they will resent an outsider making disparaging remarks about their canteen or their chairman. You will be on safer ground if you stick to scapegoats like the Post Office or the telephone system.
If you feel awkward being humorous, you must practice so that it becomes more natural. Include a few casual and apparently off-the-cuff remarks which you can deliver in a relaxed and unforced manner. ten it's the delivery which causes the audience to smile, so speak slowly and remember that a raised eyebrow oran unbelieving look may help to show that you are making a light-hearted remark.
Look for the humor. It often comes from the unexpected. A twist on a familiar quote "If at first you don't succeed, give up" or a play on words or on a situation. Search for exaggeration and understatements. Look at your talk and pick out a few words or sentences which you can turn about and inject with humor.
To make your humor work, you should ______.
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