会计师事务所对审计工作底稿的归档、修改应进行控制,请代注册会计师对以下事项进行判断。 一般情况下,在审计工作底稿归档之后不需要对审计工作底稿进行修改或增加。注册会计师发现有必要修改现有审计工作底稿或增加新的审计工作底稿的情形主要有以下( )。
A. 注册会计师已实施了必要的审计程序,取得了充分、适当的审计证据并得出了恰当的审计结论,但审计工作底稿的记录不够充分
B. 审计报告日后,发现例外情况要求注册会计师实施新的或追加审计程序,或导致注册会计师得出新的结论
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D. 注册会计师记录如何处理识别出的信息与针对重大事项得出的结论矛盾或不一致的情况是非常必要的,有助于注册会计师关注这些矛盾或不一致,并对此执行必要的审计程序以得出恰当的审计证据
阅读下面这篇短文,短文后列出7个句子,请根据短文的内容对每个句子做出判断。Basic Research Vs. Applied Research Why does the Foundation concentrate its support on basic rather than applied research Basic research is the very heart of science, and its cumulative product is the capital of scientific progress, a capital that must be constantly increased as the demands upon its rise. The goal of basic research is understanding for its own sake. Understanding of the structure of the atom or the nerve cell, the explosion of a spiral nebula (螺旋星) or the distribution of cosmic dust, the causes of earthquakes and droughts, or of man as a behaving creature and of the social forces that are created whenever two of more human beings come into contact with one another—the scope is staggering, but the commitment to truth is the same. If the commitment were to a particular result, conflicting evidence might be overlooked or, with the best will in the world, simply not appreciated. Moreover, the practical applications of basic research frequently cannot be anticipated. When Roentgen, the physicist, discovered X-rays, he had no idea of their usefulness to medicine. Applied research, undertaken to solve specific practical problems, has an immediate attractiveness because the results can be seen and enjoyed. For practical reasons, the sums spent on applied research in any country always far exceed those for basic research, and the proportions are more unequal in the less developed countries. Leaving aside the funds devoted to research by industry—which is naturally far more concerned with applied aspects because these profits quickly—the funds the U.S. Government allots to basic research currently amount to about seven percent of its overall research and developments funds. Unless adequate safeguards are provided, applied research invariably tends to drive out basic. Then, so Dr. Waterman has pointed out, development will inevitably be undertaken prematurely(过早的), career incentives will gravitate strongly toward applied science, and the opportunities for making major scientific discoveries will be lost. Unfortunately, pressures to emphasize new developments, without corresponding emphasis upon pure science. Tend to degrade the quality of the nation’s technology in the long run, rather than to improve it. Dr. Waterman is a strong advocate of applied research.
A. Right
B. Wrong
C. Not mentioned
Shopping online Internet retailer AMAZON. COM on Wednesday released a rare and revealing peek at its customers’ shopping habits, taken from a September e-mail poll of 2,072 customers of its French, German and United kingdom sites. The company said the research was done in the name of improving customer service. "We have to learn from the nuances and idiosyncrasies of each nation’s shopping habits to see how we can serve our customers better this Christmas, "said Robin Terrell, managing director of Amazon. co. uk. The findings paint a unique picture of the shopping habits of the world’s largest online retailer, plus their motivation and preferences. For instance, the round-the-clock convenience of e-commerce ranked above price as the prime motivating factor for online shoppers, the company said. And more purchases are made from home than work. According to the poll results, 31 percent of shoppers plunk down their credit card during work hours, against 67 percent at home or in a home office. The notable exception is Ireland, where 46 percent of shoppers polled do so while at their office desk. The British are the second worst offenders, with 40 percent admitting to on-the-job shopping, while the Danes are the most honorable, with one in five making a purchase while on the job. At 53 percent, the majority of Europeans shop in the evenings at home. Austrians and Germans are the most avid night owl shoppers, with 63 percent and 62 percent, respectively, reporting this habit. The Germans, though, are the least likely group to shop online after 10 p. m., the study said. Other findings include: the French and British are most active shoppers with three in 10 visiting e-commerce sites more than 10 times per month; and the Irish have the greatest concentration of shopaholics—one in ten hit the cyber—shops more than 20 times a month, twice the European average. In contrast, just 1 percent of Italians polled shop online more than 20 times per month. The least active group are the Dutch, with 25 percent reporting they shop online once a month or less. But among the senior set, Dutch "silver surfers"—Internet users above the age of 50—shop online 20 percent of the time, Amazon said. The French, meanwhile, like to get an early and late crack at online shopping with 18 percent logging on after 10 p.m. and 11 before 10 a. m., the company said. And what about the Swedes According to the survey, the Swedes are most likely among those polled to buy something they hadn’t planned on purchasing. What does "log on" (Para. 11, Line 2) mean in this passage
A. Stop.
Begin.
C. Dwell.
D. Wait.
Colors There are two ways to create colors in a photograph. One method, called additive, starts with three basis colors and adds them together to produce some other colors. The second method, called subtractive, starts with white light (a mixture of all colors in the spectrum) and, by taking away some or all other colors, leaves the one desired. In the additive method, separate colored lights combine to produce various other colors. The three additive primary colors are green, red and blue (each providing about one-third of the wavelengths in the total spectrum). Mixed in varying proportions, they can produce all colors. Green and red light mix to produce yellow; red and blue light mix to produce magenta; green and blue mix to produce cyan. When equal parts of all three of these primary-colored beams of light overlap, the mixture appears white to the eye. In the subtractive process, colors are produced when dye (as in paint or color photographic materials) absorbs some wavelengths and so passes on only part of the spectrum. The subtractive primaries are cyan (a bluish green), magents (a purplish pink), and yellow; these are the pigments or dyes that absorb red, green and blue wavelengths, respectively, thus subtracting them form white light. These dye colors are the complementary colors to the three additive primaries of red, green and blue. Properly combined the subtractive primaries and absorb all colors of light, producing black. But, mixed in varying proportions, they too can produce any color in the spectrum. Whether a particular color is obtained by adding colored lights together or by subtracting some light from the total spectrum, the result looks the same to the eye. The additive process was employed for early color photography. But the subtractive method, while requiring complex chemical techniques, has turned out to be more practical and is the basis of all modern color films. What color filter would absorb red wavelengths
A. Red.
B. Cyan.
C. Magenta.
D. Yellow