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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。 财务报表公布日后，J注册会计师发现财务报表中仍然存在一项重大错报，J注册会计师与癸公司管理层进行了沟通，建议对已经公布的财务报表进行修改并解释修改原因，但管理层拒绝对财务报表进行修改，则J注册会计师的下列做法中恰当的有( )。
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通过注册会计师考试全科成绩合格后，可取得注册会计师资格。如有两年审计工作经验，即可获准执业。( )
It is astonishing how little is known about the working of the mind. But however little or much is known, it is fairly clear that the model of the logic-machine is not only wrong but mischievous. There are people who profess to believe that man can live by logic alone. If only they say, men developed their reason, looked at all situations and dilemmas logically, and proceeded to devise rational solutions, all human problems would be solved. Be reasonable. Think logically. Act rationally. This line of thought is very persuasive, not to say seductive. 61)It is astonishing, however, how frequently the people most fanatically devoted to logic and reason, to a cold review of the "facts" and a calculated construction of the truth, turn out not only to be terribly emotional in argumentation, but obstinate before any "truth" is "proved"] — deeply committed to emotional positions that prove rock-resistible to the most massive accumulation of unsympathetic facts and proofs. If man’s mind cannot be turned into a logic-machine, neither can it function properly as a great emotional sponge, to be squeezed at will. All of us have known people who gush as a general response to life — who gush in seeing a sunset, who gush in reading a book, who gush in meeting a friend. They may seem to live by emotion alone, but their constant gushing is a disguise for absence of genuine feeling, a torrent rushing to fill a vacuum. 62)It is not uncommon to find beneath the gush a cold, analytic mind that is astonishing in its meticulousness and ruthless in its calculation.] Somewhere between machine and sponge lies the reality of the mind — a blend of reason and emotion, of actuality and imagination, of fact and feeling. 63)The entanglement is so complete, the mixture so thoroughly mixed, that it is probably impossible to achieve pure reason or pure emotion, at least for any sustained period of time.] It is probably best to assume that aI1 our reasoning is fused with our emotional commitments and beliefs, all our thoughts colored by feelings that lie deep within our psyches. 64)Moreover, it is probably best to assume that this stream of emotion is not a poison, not even a taint, but is a positive life-source, a stream of psychic energy that animates and vitalizes our entire thought process.] 65)The roots of reason are embedded in feelings—feelings that have formed and accumulated and developed over lifetime of personality-shaping.] These feelings are not for occasional using but are inescapable. To know what we think, we must know how we feel. It is feeling that shapes belief and forms opinion. It is feeling that directs the strategy of argument. It is our feelings, then, with which we must come to honorable terms.
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