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ABC会计师事务所的D注册会计师作为审计项目负责人，在审计以下公司20×8年度财务报表时分别遇到以下情况： (1)甲公司20×8年12月31日销售给某客户的货物100万元，经过D注册会计师审计确定是不真实的虚构销售，经过进一步审计，注册会计师发现该事项很有可能是在总经理的授意下进行的，并发现了多笔类似的虚构销售交易事项。 (2)乙公司于20×6年5月为己公司2年期银行借款1 000万元提供担保，因己公司不能及时偿还，银行于20×8年11月向法院提起诉讼，要求乙公司承担连带清偿责任。 20×8年12月31日，乙公司在咨询律师后，根据己公司的财务状况，计提了500万元的预计负债。对上述预计负债，乙公司已在财务报表附注中进行了适当披露。截止审计工作完成日，法院未对该项诉讼做出判决。 (3)丙公司20×8年度由于库管人员度假，所以存货无法监盘，但是注册会计师注意到该公司属于是服务性企业，存货期末余额为10万元，占资产总额的比例为5%。 (4)丁公司于20X8年末由于总经理贪污，成立了新的管理层，继任总经理以刚上任不了解以前年度情况为由；拒绝签署20×8年度已审财务报表和提供管理层声明书。 (5)戊公司20×8年由于行业政策变化，财政部专门出台了新的固定资产核算办法，戊公司根据新的固定资产核算办法对固定资产进行了追溯调整，并在财务报表附注中予以披露。 要求：假定上述情况对各被审计单位20×8年度财务报表的影响都是重要的，且各被审计单位均拒绝接受D注册会计师提出的审计处理建议(如有)。在不考虑其他因素影响的前提下，请分别针对上述5种情况，判断D注册会计师应对20×8年度财务报表出具何种类型的审计报告，并简要说明理由。
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Strange things happen to time when you travel, because the earth is divided into twenty-four time zones, and one hour separate. You can have days with more or fewer than twenty-four hours, and weeks with more or fewer than seven days. If you make a five-day trip across the Atlantic Ocean, your ship enters a different time zone every day. As you enter each zone, the time changes one hour. Traveling west, you set your clock back; traveling east, you set it ahead. Each day of your trip has either twenty-five or twenty-three hours. If you travel by ship across the Pacific, yon cross the international date line. By agreement, this is the point where a new day begins. When you cross the line, you change your calendar one full day, backward or forward. Traveling east, today becomes yesterday; traveling west, it is tomorrow. The difference in time between zones is______.
在对癸公司20×8度财务报表进行审计时，J注册会计师负责或有事项、期后事项的审计。在审计过程中，J注册会计师遇到以下事项，请代为做出正确的专业判断。 针对下列或有事项，J注册会计师提出的审计调整建议不正确的有( )。
A manual worker probably cams more money than a man who does mental labor. For example, a brick-layer can earn more money than his next door neighbor who is a university professor. Yet, white-collar workers still have a higher reputation and social position than blue-collar workers even though they have lower pay.
Strange things happen to time when you travel, because the earth is divided into twenty-four time zones, and one hour separate. You can have days with more or fewer than twenty-four hours, and weeks with more or fewer than seven days. If you make a five-day trip across the Atlantic Ocean, your ship enters a different time zone every day. As you enter each zone, the time changes one hour. Traveling west, you set your clock back; traveling east, you set it ahead. Each day of your trip has either twenty-five or twenty-three hours. If you travel by ship across the Pacific, yon cross the international date line. By agreement, this is the point where a new day begins. When you cross the line, you change your calendar one full day, backward or forward. Traveling east, today becomes yesterday; traveling west, it is tomorrow. What is the best title for the passage
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