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ABC会计师事务所的A注册会计师担任多家被审计单位2014年度财务报表审计的项目合伙人，遇到下列导致出具非标准审计报告的事项：（1）甲公司2014年初开始使用新的ERP系统，因系统缺陷导致2014年度成本核算混乱，审计项目组无法对营业成本、存货等项目实施审计程序。（2）2014年，因采用新发布的企业会计准则，乙公司对以前年度投资形成的部分长期股权投资改按公允价值计量，并确认了大额公允价值变动收益，未对比较数据进行追溯调整。（3）因丙公司严重亏损，董事会拟于2015年对其进行清算。管理层运用持续经营假设编制了2014年度财务报表，并在财务报表附注中充分披露了清算计划。（4）丁公司是金融机构，在风险管理中运用大量复杂金融工具，因风险管理负责人离职，人事部暂未招聘到合适的人员，管理层未能在财务报表附注中披露与金融工具相关的风险。（5）戊公司2013年度财务报表未经审计。管理层将一项应当在2014年度确认的大额长期资产减值损失作为前期差错，重述了比较数据。要求：针对上述第（1）至第（5）项，逐项指出A注册会计师应当出具何种类型的非标准审计报告，并简要说明理由。
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对早期的公共行政学者而言，是他们企图建立一门公共行政学科的基础。______
ABC会计师事务所负责审计甲公司2014年度财务报表，审计工作底稿中与内部控制相关的部分内容摘录如下：（1）甲公司营业收入的发生认定存在特别风险。相关控制在2013年度审计中经测试运行有效。因这些控制本年未发生变化，审计项目组拟继续予以信赖，并依赖了上年审计获取的有关这些控制运行有效的审计证据。（2）考虑到甲公司2014年固定资产的采购主要发生在下半年，审计项目组从下半年固定资产采购中选取样本实施控制测试。（3）甲公司与原材料采购批准相关的控制每日运行数次，审计项目组确定样本规模为25个。考虑到该控制自2014年7月1日起发生重大变化，审计项目组从上半年和下半年的交易中分别选取12个和13个样本实施控制测试。（4）审计项目组对银行存款实施了实质性程序，未发现错报，因此认为甲公司与银行存款相关的内部控制运行有效。（5）甲公司内部控制制度规定，财务经理每月应复核销售返利计算表，检查销售收入金额和返利比例是否准确，如有异常进行调查并处理，复核完成后签字存档。审计项目组选取了3个月的销售返利计算表，检查了财务经理的签字，以为该控制运行有效。（6）审计项目组拟信赖与固定资产折旧计提相关的自动化应用控制，因该控制在2013年度审计中测试结果满意，且在2014年未发生变化，审计项目组仅对信息技术一般控制实施测试。要求：针对上述第（1）至第（6）项，逐项指出审计项目组的做法是否恰当。如不恰当，简要说明理由。
Demands for stronger protection for wildlife in Britain sometimes hide the fact that similar needs are felt in the rest Europe. Studies by the Council of Europe, of which 21 countries are members, have shown that 1 percent of reptile species and 24 percent of butterflies are in danger of dying out.European concern for wildlife was outlined by Dr. Peter Baum, an expert in the environment and nature resources division of the Council, when he spoke at a conference arranged by the administrators of a British national park. The park is one of the few areas in Europe to hold the Council"s diploma for nature reserves of the highest quality, and Dr. Baum had come to present it to the park once again. He was afraid that public opinion was turning against national parks, and that those set up in the 1960s and 1970s could not be set up today. But Dr. Baum clearly remained a strong supporter of the view that natural environments needed to be allowed to survive in peace in their own right.No area could be expected to survive both as a true nature reserve and as tourist attraction, he went on. The short view that reserves had to serve immediate human demands for outdoor recreation should be replaced by full acceptance of their importance as places to preserve nature for the future."We forget that they are the guarantee of life systems, on which any built-up area ultimately depends," Dr. Baum went on, "We could manage without most industrial products, but we could not manage without nature. However, our natural environment areas, which are the original parts of our countryside, have shrunk to become mere islands in a spoiled and highly polluted land mass." Although we all depend on the resources of nature for our survival, ______.
This summer"s World Cup competition will see teams competing to play the world"s best football. But the football they play will not all be of the same kind. The fans expect different styles of play from Brazil, Germany, or Italy.What makes Brazilian football Brazilian Our style of playing football contrasts with the Europeans because of a combination of qualities of surprise, accuracy and good judgment. This style has won Brazil five world cups. Yet many Brazilian fans only count four of these Victories. In 1994, the team abandoned this style for modern, scientific training and tactics. The team won the cup, but in a boring way.The Italians think differently. "To many Italians, the score 0:0 has a glorious quality, suggesting perfection," says the British football writer Simon Kuper. In the Italian culture, the idea of face is very important. This is why Italian teams are traditionally built around strong defenses. The Dutch footballer Johan Cruyff once said that Italian teams never exactly beat you. It"s just that you often lose to them.In Holland, there is a tradition of decision making through argument and discussion. It is a society where everybody is expected to have a point of view. "Every Dutch player wants to control the game," says Arnold Muhren. "You play football with your brains and not your feet.""A Dutch player argues," says Simon Kuper. "An English player obeys his superior. He is a soldier." The qualities valued in English football are military-strength, aggression and courage. This can make for exciting football. But it also means that the English find it difficult to use skillful players. David Beckham is usually criticized for his failure to defend—despite the fact that he is an attacker.If the English like to fight, the Germans like to win. In recent years, Germany has tried to change its image as a country of ruthless efficiency and a desire for victory at all costs. But Germans are quite happy for these qualities to remain in their national football team. "Football is a simple game," Gary Lineker once said. "You kick a ball about for ninety minutes and in the end the Germans win."It"s difficult to predict who will win this year"s World Cup. There is no strong favorite. But a look at the track record of previous winners shows that it is the nations with the strongest national characteristics in the football that perform best. It seems that you need to know where you come from if you want to get to the top. Which of the following is NOT true of the British football players
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