题目内容
注册会计师在对ABC公司财务报表审计的过程中，收集到下列审计证据：(1)销售发票与购货发票；(2)审计人员监盘存货的记录与客户自编的存货盘点表；(3)审计人员收回的应收账款函证与询问客户应收账款负责人的记录；(4)银行存款函证回函与银行对账单；(5)客户账簿记录与注册会计师编制的账户核对表。要求：请分别说明每组审计证据中的哪项审计证据更为可靠，并说明理由。
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皮类药材采收后为何多需“发汗”操作？
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制其质是指通过炮制改变药物的 。
The Writing’s on the WallIs it art or is it just vandalism(野蛮行为) Well，it’s still a crime，but graffiti(涂鸦) has changed since the days of spraying your name on a wall to mark your territory．Street art has become much more sophisticated since a 17-year-old called Demetrius started spraying his “tag”，TAKI 183，all over the NewYork underground in 1971，and hip-hop culture was born．Hip-hop is a mixture of art，music and dancing，poetry，language and fashion．It came from young inner-city people，who felt left out by their richerclassmates and who were desperate to express themselves in any way they could．An experiment to control the spread of graffiti in Rochdale，Greater Manchester，has been so successful that plans have been made by local street artists for an international convention in June．“We’re planning to get people together from different countries like France and Germany for a week，”says Liam，one of the organizers．The scheme started in 2000，and has attracted people of all age groups and both sexes．“We all share a common interest and get on really well with each other．”The first site to be chosen was a subway．“Before we began，people were afraid to use the subway．We had it cleaned up and now，with all the artists hanging out down there，people are using it again．People can relate to graffiti much more now．”By providing places to display their talents legally，there has been a fall in the amount of“tagging”on people’s private property．Street artist Temper developed his drawing skills at a young age．In art classes at school he was really frustrated because the Art teacher didn’t spend time with him．They thought he was already very good at art and so spent more time with other students．So，at 12 years old，Temper started painting with all these guys he’d hooked up with who were about 22 years old．He looked up to them and loved what they were doing on the streets of Wolvehampton，England．“The whole hip-hop scene was built up of different things and I did a bit of everything．But it was always the graffiti I was best at，”he says． The graffiti scheme in Rochdale was for teenagers only（）
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