Stephen M. Saland, chairman of the State Senate Education Committee, is a conservative upstate Republican, and Steven Sanders, chairman of the Assembly Education Committee, is a liberal New York City Democrat. But when it comes to education, they have much in common. Neither is a fan of the federal No Child Left Behind Law and its extensive testing mandates. Both say that standardized tests are too dominant in public schools today.That has at times put the two education chairmen in conflict with the state education commissioner, Richard P. Mills. (46) During his 10-year tenure, Dr. Mills has turned New York into one of the most test-driven public systems in the nation, requiring students to pass five state tests to graduate.(47) For months now, the legislative leaders and the commissioner have been locked in a little-noticed fight over the future of 28 small alternative public high schools, a fight that may well be the final stand for opponents of standardized testing in New York.Senator Saland and Assemblyman Sanders are doing their best to protect these schools in New York City (Urban Academy, Manhattan International), Ithaca (Lehman Alternative) and Rochester (School Without Walls) and help them retain their distinctive educational approach. (48) Instead of the standard survey courses in global studies, American history, biology and chemistry pegged to state tests, these schools favor courses that go into more depth on narrower topics. At Urban Academy, there are courses in Middle East conflicts, world religions, post-Civil War Reconstruction and microbiology.In the mid-1990’s, the former education commissioner, Thomas Sobol, granted these 28 consortium schools (serving 16,000 students, about 1 percent of New York’s high school population) an exemption from most state tests. That permitted a more innovative curriculum, and students were evaluated via a portfolio system that relies on research papers and science projects reviewed by outside experts like David S. Thaler, a Rockefeller University microbiology professor, and Eric Foner, a Columbia history professor.The Gates Foundation, which has given hundreds of millions of dollars to start small high schools nationwide, is so impressed with these schools, and it regularly sends educators to New York to see how they’re run.But the testing exemption for these schools is about to expire, and Commissioner Mills does not want it renewed. He believes that all students, without exception, should take every test.Recently, Senator Saland defied the commissioner. He shepherded a bill through the Republican-controlled Senate that passed 50 to 10 and would continue these schools’ waivers for four years. (49) Senator Saland’s bill does require that students pass the state English and math tests to graduate, letting the state gauge the alternative schools’ performance versus mainstream schools.On the Senate floor, Senator Saland noted that while 61 percent of consortium students qualified for free lunches and three-quarters were black or Hispanic, 88 percent went on to college, compared with 70 percent at mainstream schools that give state tests. (50) He said that the dropout rate was half the rate at mainstream schools and that on the one statewide test these students took regularly, English, they scored an average of 77, outdoing mainstream students by 5 points. During his 10-year tenure, Dr. Mills has turned New York into one of the most test-driven public systems in the nation, requiring students to pass five state tests to graduate.
ABC会计师事务所接受委托对×公司2009年度财务报表进行审计,注册会计师在对其他特殊项目进行审计时,遇到下列问题,请代为作出正确的专业判断。 下列有关注册会计师对会计估计、关联方和期初余额等特殊项目的审计的提法中,不正确的是( )。
A. 注册会计师应当保持应有的职业谨慎,充分考虑期初余额对所审计财务报表的影响
B. 注册会计师在将被审计单位以前期间作出的会计估计与其实际结果进行比较时,应当将比较结果以数量的形式表现出来,即量化两者的差异
C. 管理层应当建立健全内部控制,确保关联方和关联方交易在有关信息系统中得以恰当识别,在财务报表中充分披露,且不存在重大错报
D. 注册会计师应当评价会计估计依据的数据的准确性、完整性和相关性。但利用被审计单位生成的信息时,注册会计师不必核对该信息是否与会计信息系统处理的数据相一致