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在盘点准备过程中，发现有部分存货的盘点需要依赖专业技术判断，建议事务所聘请了有关专家，所以在审计报告中需要披露所聘请的专家及其采用的方法，由专家为其采用的方法和结果负责。（）
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注册会计师按照既定的审计程序，无法对样本取得相应的审计程序，在无法实施或者没有替代审计程序时，应将有关样本视为一项误差。（）
(1)Because each college or university features a different campus environment, the day-to-day life of students varies widely from one school to another. (2)The following sections describe some of the most common features of student life at four-year colleges and universities.(3)Students live in a Variety of settings at four-year colleges and universities, depending on the regulations of the institution and its location. Some institutions require that undergraduate students live in college- or university-approved housing, especially during their first and second years. At other institutions, students may live either on or off campus. Off-campus housing may be in privately owned or independently operated boarding houses, apartments, or rooms. Some students organize their own cooperative living arrangements and jointly rent apartments or houses to reduce housing and food expenses.Students who live away from home during their college or university years typically experience a major turning point in their lives that has little to do with academics or professional training. (4)Most first-year students welcome this increased independence, although many also find that living away from home, family, and friends can introduce unexpected challenges. (5)Campus provide common settings for students to form new bonds with those who share similar experiences. 3（）
某项目有甲、乙两个建设方案，基准收益率ic=10%，两方案的净现值等有关指标见下表。已知(P/A， 10%，5)=3.791、(P/A，10%，8)=5.335。则两方案可采用（）。 方 案 寿命期(年) 净现值(万元) 内部收益率(%) 甲 5 120 13.6 乙 8 160 12.8
Passage 4Diseases have diverse causes, which can be classified into two broad groups: infectious and noninfectious. Infectious diseases can spread from one person to another and are caused by microscopic (极小的) organisms that invade the body. Noninfectious diseases are not communicated from person to person and do not have, or are not known to involve, infectious agents. Some diseases, such as the common cold, are acute, coming on suddenly and lasting for no more than a few weeks. Other diseases, such as arthritis (关节炎), are chronic (长期的), persisting for months or years, or recurring (复发) frequently.Every disease has certain characteristic effects on the body. Some of these effects, called symptoms and signs, include fever, inflammation, pain, fatigue, dizziness, nausea, and rashes, and are readily apparent to the patient. These symptoms offer important clues that help physicians and other health care professionals make a diagnosis. Many times, however, the symptoms point to several possible disorders. In those cases, doctors rely on medical tests, such as blood examinations and X rays, to confirm the diagnosis.The course of a disease--that is, the path it follows from onset to end--can vary tremendously, depending largely on the individual and the treatment he or she receives. For example, otherwise healthy people usually recover quickly from a bout of pneumonia (肺炎) if given proper treatment, whereas pneumonia often proves fatal to people with a weakened immune system and to those who do not receive prompt, effective treatment. Some diseases run a different course depending on the patient's age. Chicken pox (水痘), for instance, is usually mild in childhood but severe in adults. In the United States, only about 5 percent of chicken pox cases occur in people over the age of 20, but these cases account for 50 percent of all deaths from the disease. In the sentence "Other diseases, such as arthritis, are chronic, persisting for months or years, or recurring frequently." "are chronic" means（）.
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