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(六)ABC会计师事务所在审计G公司2×10年度财务报表时，遇到如下问题，请代为作出正确的专业判断。 G公司某项应用控制由计算机自动执行，且在2×10年度未发生变化。J注册会计师测试该项控制在2×10年度运行有效性时，正确的做法有( )。
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(三)ABC会计师事务所接受委托，对丙公司提供鉴证业务。C注册会计师遇到下列事项，请代为做出正确的专业判断。 下列有关鉴证业务要素之一的标准的说法中，C注册会计师认为不正确的是( )。
In modern society there is a great deal of argument about competition. Some value it highly, believing that it is responsible for social progress and prosperity. Others say that competition is bad, that it sets one person against another, and that it leads to unfriendly relationship between people. I have taught many children who held the belief that their self-worth relied (依赖) on how well they performed at tennis and other skills. For them, playing well and winning are often life-and-death affairs. In their single-minded pursuit (追求) of success, the development of many other human qualities is sadly forgotten. However, while some seem to be lost in the desire to succeed, others take an opposite attitude. In a culture which values only the winner and pays no attention to the ordinary players, they strongly blame competition. Among the most vocal are youngsters who have suffered under competitive pressures. Teaching these young people, I often observe in them a desire to fail. They seem to seek failure by not trying to win or achieve success. By not trying, they always have an excuse: "I may have lost, but it doesn’t matter because I really didn’t try." What is not usually admitted by themselves is the belief that if they had really tried and lost, that would mean a lot. Such a loss would be a measure of their worth. Clearly, this belief is the same as that of true competitors who try to prove themselves. Both are based on the mistaken belief that one’s self-respect relies on how well one performs in comparison with others. Both are afraid of not being valued. Only as this basic and often troublesome fear begins to dissolve (缓解) can we discover a new meaning in competition. Why do some people favor competition according to the passage
Short and shy, Ben Saunders was the last kid in his class picked for any sports team. "Football, tennis, ricket—anything with a round ball, I was useless," he says now with a laugh. But back then he was the object of jokes in school gym classes in England’s rural Devonshire. It was a mountain bike he received for his 15th birthday that changed him. At first the teen went biking alone in a nearby forest. Then he began to cycle along with a runner friend. Gradually, Saunders set his mind to build up his body, increase his speed, strength and endurance. At age 18, he ran his first marathon. The following year, he met John Ridgway, who became famous in the 1960s for rowing an open boat across the Atlantic Ocean. Saunders was hired as an instructor at Ridgway’s School of Adventure in Scotland, where he learned about the older man’s coldwater exploits (成就). Intrigued, Saunders read all he could about Arctic explorers and North Pole expeditions, then decided that this would be his future. Journeys to the Pole aren’t the usual holidays for British country boys, and many people dismissed his dream as fantasy. "John Ridgway was one of the few who didn’t say, ’You are completely crazy,’" Saunders says. In 2001, after becoming a skilled skier, Saunders started his first long-distance expedition toward the North Pole. He suffered frostbite, had a close encounter with a polar bear and pushed his body to the limit. Saunders has since become the youngest person to ski alone to the North Pole, and he’s skied more of the Arctic by himself than any other Briton. His old playmates would not believe the transformation. This October, Saunders, 27, heads south to explore from the coast of Antarctica to the South Pole and back, an 1800-mile journey that has never been completed on skis. It can be inferred that Saunders’ journey to the North Pole ______.
(五)E注册会计师负责审计戊公司2×10年度财务报表。在考虑设计和实施审计程序以发现管理层舞弊行为时，E注册会计师遇到下列情形，请代为做出正确的专业判断。 在实施审计过程中，E注册会计师发现戊公司的销售经理A贪污10万元，此时E注册会计师不应当采取的措施是( )。
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