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己注册会计师负责对F公司2011年度财务报表进行审计，在确定审计重要性水平过程中，己注册会计师遇到下列事项，请代为作出正确的专业判断。 在计划审计工作时，注册会计师需要对认为重大的错报金额作出判断。作出的判断为下列( )方面提供了基础。
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《入境货物报检单》的编号，由检验检疫机构报检受理人员填写。 ( )
Mrs. Brown had a small garden behind her house, and in the spring she planted some vegetables in it. She looked after them very carefully, and when summer came they looked very nice. One evening Mrs. Brown looked at her vegetables and said, "Tomorrow I am going to pick them, and then we can eat them. "But early the next morning, her son ran into the kitchen and shouted, "Mum, Mum! Come quickly! Our neighbor’s ducks are in the garden and they are eating our vegetables!" Mrs. Brown ran out, but it was too late! All the vegetables were finished! Mrs. Brown cried, and her neighbor was very sorry, but that was the end of the vegetables. Then a few days before Christmas, the neighbor brought Mrs. Brown a parcel (bt). In it was a beautiful fat duck, and on it was a piece of paper with the words" Enjoy your vegetables!\ Mrs. Brown ran out to the garden at once, but it was too late.
"What’s the matter, mum" As soon as I enter the door, I find that my mother is (Example: (0) ). It’s unusual—she usually (41) the door and welcomes me with a smile! "She’s dying," mum says sadly. I (42) what she says. The tulip (郁金香), mother’s favorite flower, is dying. A month ago, we moved (43) our new house and mum bought a very beautiful tulip. Mum liked it very much. (44) she was free, she would sit in her armchair beside the tulip and enjoy its beautiful color (45) inviting smell. She treated it like a baby and looked after it (46) . She put the tulip by the window and moved it from one place to (47) to give the tulip enough sunshine. The first thing she did when she (48) every morning was to water the tulip. Mum also fertilized (施肥) it many times. She hoped that with great care, the tulip would become more and more beautiful and (49) . But the tulip was dying because of too much sunshine, water and fertilizer. It’s true that mother loves the tulip. But this kind of love (50) be harmful. Love can sometimes kill what you love.
Good morning! Um… As Managing Director of our company I’ve been asked to say a few words to you today about the way the company is organized. So what I’ve done is to make a sort of table… you know … to show how it is all arranged. It’s in your books. Can you find it OK. Now, not all compaines are organized in the same way, of course. They all have more or less the same bits and pieces, but they put them together in different ways. In fact, some Managing Directors are always changing the organization, which can be very disturbing for everybody else and sometimes causes awful hold-ups. Sometimes it’s necessary, of course, like when you start making something different or join up with another company or something. Anyway, I think the organization of my company is fairly typical, so let’s take a look at how we have arranged it. At the top of the scheme, above me, there’s the Board of Directors. Their job is to administrate the company, make general policies, and so on. There are two kinds of directors, actually, One kind is what we call non-executive directors, which means that they are not full-time employees. They are the sort of people who have some standing in various parts of the business world and are in a position to help the company to succeed. They only appear when there are meetings of the Board, and some of them are on the boards of other companies at the same time. But the second kind of directors—the executive directors—are full-time employees of the company. Most of them are managers of our various departments, and you’ll be meeting them later. The absolute head of the company, of course, is the Chairman of the Board. He is appointed by the Board, and his job is to take the chair at, meetings of the shareholders and the Board of Directors, and to represent the company’s interests at outside functions. He does not take much part in the running of the business. He leaves me to get on with the job. Mind you, not all chairmen are like that. Our last one was a real pain, always Wanted everything done his own way and he kept on interfering … but anyway, that’s what the top slot in the scheme is for. Then there’s me, the Managing Director, or MD for short—as long as you don’t think I’m a doctor of medicine, ha ha…Um …Now, my job is to coordinate the policies decided by the directors and see that they are carried out. I do this through the various managers of departments—departmental managers. At the moment I’ve got six, and there are slots for them along the line undernearth me in your scheme. I don’t think they are in any particular order, so we’ll start from the left and work across. Actually, they’re all going to come and tell you about their jobs. So I’ll just say a few words And …urm Right. The first one is … MD refers to a doctor of medicine.
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