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存货监盘是获取有关期末存货存在性和状况的重要审计程序,存货监盘结果对审计报告有着重要影响。注册会计师实施存货监盘,如果存在以下情况: (1)注册会计师通过实施监盘发现被审计单位财务报表存在重大错报,且被审计单位拒绝调整; (2)注册会计师首次接受委托,依照规定的审计程序,仍未能获取有关上期期末存货的存在性和状况的充分、适当的审计证据; (3)注册会计师未能实施存货监盘,也未能实施替代审计程序; (4)因不可预见的因素导致注册会计师无法在预定日期实施存货监盘或接受委托时被审计单位的期末存货盘点已完成。 要求: (1)针对情况(1)~(3),请分别指出注册会计师应当考虑发表什么类型审计报告。 (2)针对情况(4),请指出注册会计师应如何处理可考虑实施的替代程序有哪些

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COCA-COLA AND ITS ADVERTISINGJohn S. Pemberton invented Coca-Cola in 1886. His partner suggested running an advertisement which the drink in the Atlanta Journal that very year. In 1888, Asa candler bought the Coca-Cola business and decided to make the product well-known (31) signs, calendars and clocks. The company began to build its global network. When Robert Woodruff was made president of the company in 1923, he succeeded (32) transforming Coca-Cola (33) a truly international brand by setting (34) a foreign department, which exported Coca-Cola to the Olympic Games in Amsterdam in 1928. During World War II, he promised to bring Coca-Cola (35) every soldier in every part of the world.Coca-Cola’s advertising has always attempted (36) reflect changing contemporary lifestyles. Creating an international advertising campaign requires the talents (37) professionals in many fields, and extensive testing and research are always done (38) deciding which advertisements will finally be used. Celebrity endorsements have featured heavily. Cary Grant, Ray Charles and Whitney Houston are just three of the big name stars who have agreed to appear (39) Coca-Cola commercials.After launching Diet Coke in 1982, the company saw its sales grow quickly. The drink is now the third most popular (40) the world. 40()

During the 1980s, most U. S. department stores stopped carrying furniture because turnover was too slow and costs were too high. That created an opportunity for smaller, limited-line stores specidlizing in bedding, upholstery, or casual dining.Now the Ikea (pronounced I- KEY-ah) retail chain is, in turn, shaking up these traditional home-furnishings retailers. When Ikea opened its first U. S. store in 1985, it had already developed a low-cost, low- service strategy that was successful in Sweden (where it started) and other parts of Europe. (9) .It’s difficult for small retailers to compete with Ikea’s low prices or the 12,000-item selection it offers in each of its 200,000-square-foot stores. (10) .But Ikea uses a clever store layout that helps consumers get information and make purchase decisions without costly help from salespeople. A couch, for instance, is displayed both in a real life setting and in a group with other couches so people can compare and make purchase decisions. A 200-page catalog—mailed to consumers who live within an hour’s drive of the store—detail prices and specifications. Shoppers wheel the boxes of assemble-it-yourself furniture to the cash register themselves. The store doesn’t offer delivery either. (11) Ikea does offer some services. For example, it starts a children’s playroom--because parents shop better when they don’t have their kids in tow. (12) . (13) .But because Ikea’s sales are so large, it designs its own quality furniture its customers will buy, and then contracts with a producer to make it. This also reduces distribution costs because the furniture is designed in a way it can be shipped disassembled.As an Ikea manager explains, "If we offered more services, out prices would go up. Our customers understand our strategy, which requires each of us to do a little in order to save a lot. They value our low prices." He seems to be correct, and Ikea sales will probably continue to grow as it opens new stores in Europe and the United States. However, Ikea may need to adapt its strategy—including its service level—to consumer differences and evolving competition. (14) .Some U. S. consumers, for example, complain that they have to wait in a long Ikea line only to find that a product is not in stock, and that there’s no waiting list for the next shipment.A. To keep costs low, service is Spartan.B. Though successful, it still has room for improvement.C. The two most important features of the mass-merchandising format are great variety of merchandise and low cost.D. But most consumers can carry the "knock-down" furniture home in car.E. Most furniture retailers buy producer’s product lines at big wholesale furniture markets.F. The same mass-merchandising format is proving very popular with price-conscious consumers in the United States.G. And a restaurant at the store offers consumers low-cost meals and a place to think over big purchase decisions.H. That created an opportunity for smaller, limited-line stores specidlizing in bedding, upholstery, or casual dining. 12()

Questions 22 to 25 are based on the conversation you have just heard. How long does it take the man to complete an investigation of a complaint

A. Two weeks.
B. Less than two weeks.
C. Two to three weeks.
D. More than three weeks.

During the 1980s, most U. S. department stores stopped carrying furniture because turnover was too slow and costs were too high. That created an opportunity for smaller, limited-line stores specidlizing in bedding, upholstery, or casual dining.Now the Ikea (pronounced I- KEY-ah) retail chain is, in turn, shaking up these traditional home-furnishings retailers. When Ikea opened its first U. S. store in 1985, it had already developed a low-cost, low- service strategy that was successful in Sweden (where it started) and other parts of Europe. (9) .It’s difficult for small retailers to compete with Ikea’s low prices or the 12,000-item selection it offers in each of its 200,000-square-foot stores. (10) .But Ikea uses a clever store layout that helps consumers get information and make purchase decisions without costly help from salespeople. A couch, for instance, is displayed both in a real life setting and in a group with other couches so people can compare and make purchase decisions. A 200-page catalog—mailed to consumers who live within an hour’s drive of the store—detail prices and specifications. Shoppers wheel the boxes of assemble-it-yourself furniture to the cash register themselves. The store doesn’t offer delivery either. (11) Ikea does offer some services. For example, it starts a children’s playroom--because parents shop better when they don’t have their kids in tow. (12) . (13) .But because Ikea’s sales are so large, it designs its own quality furniture its customers will buy, and then contracts with a producer to make it. This also reduces distribution costs because the furniture is designed in a way it can be shipped disassembled.As an Ikea manager explains, "If we offered more services, out prices would go up. Our customers understand our strategy, which requires each of us to do a little in order to save a lot. They value our low prices." He seems to be correct, and Ikea sales will probably continue to grow as it opens new stores in Europe and the United States. However, Ikea may need to adapt its strategy—including its service level—to consumer differences and evolving competition. (14) .Some U. S. consumers, for example, complain that they have to wait in a long Ikea line only to find that a product is not in stock, and that there’s no waiting list for the next shipment.A. To keep costs low, service is Spartan.B. Though successful, it still has room for improvement.C. The two most important features of the mass-merchandising format are great variety of merchandise and low cost.D. But most consumers can carry the "knock-down" furniture home in car.E. Most furniture retailers buy producer’s product lines at big wholesale furniture markets.F. The same mass-merchandising format is proving very popular with price-conscious consumers in the United States.G. And a restaurant at the store offers consumers low-cost meals and a place to think over big purchase decisions.H. That created an opportunity for smaller, limited-line stores specidlizing in bedding, upholstery, or casual dining. 10()

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