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(46)____________________Through laziness and cowardice a large part of mankind, even after nature has freed them from alien guidance, gladly remain immature. It is because of laziness and cowardice that it is so easy for others to usurp the role of guardians.It is so comfortable to be a minor! If I have a book which provides meaning for me, a doctor who will judge my diet for me and so on, then I do not need to exert myself. I do not have any need to think; if I can pay, others will take over the tedious job for me. The guardians who have kindly undertaken the supervision will see to it that by far the largest part of mankind, including the entire "beautiful sex," should consider the step into maturity, not only as difficult but as very dangerous.(47)________________________It is difficult for the isolated individual to work himseff out of the immaturity which has become almost natural for him. He has even become fond of it and for the time being is incapable of employing his own intelligence, because he has never been allowed to make the attempt. Statues and formulas, these mechanical tools of a serviceable use, or rather misuse, of his natural faculties, are the ankle-chains of a continuous immaturity. Whoever threw it off would make an uncertain jump over the smallest trench because he is not accustomed to such free movement. Therefore there are only a few who have pursued a firm path and have succeeded in escaping from immaturity by their own cultivation of the mind.But it is more nearly possible for a public to enlighten itself: this is even inescapable if only the public is given its freedom. For there will always be some people who think for themselves, even among the self-appointed guardians of the great mass who, after having thrown off the yoke of immaturity themselves, will spread about them the spirit of a reasonable estimate of their own value and of the need for every man to think for himself. (48)____________________Through revolution, the abandonment of personal despotism may be engendered and the end of profit-seeking and domineering oppression may occur, but never a true reform of the state of mind. Instead, new prejudices, just like the old ones, will serve as the guiding reins of the great, unthinking mass. (49)___________________But I hear people clamor on all sides: Don’t argue! The officer says: Don’t argue, drill! The tax collector: Don’t argue, pay! The pastor: Don’t argue, believe!… Here we have restrictions on freedom everywhere. Which restriction is hampering enlightenment, and which does not, or even promotes it I answer: The public use of a man’s reason must be free at all times, and this alone can bring enlightenment among men.The question may now be put: Do we live at present in an enlightened age(50)____________________[A] All that is required for this enlightenment is freedom; and particularly the least harmful of that may be called freedom, namely, the freedom for man to make public use of his reason in all matters.[B] Enlightenment is man’s leaving his self-caused immaturity. Immaturity is the incapacity to use one’s intelligence without the guidance of another. Such immaturity is self-caused if it is not caused by lack of intelligence, but by lack of determination and courage to use one’s intelligence without being guided by another. Have the courage to use your own intelligence! It is therefore the motto of the Enlightenment.[C] The answer is: No, but in an age of enlightenment. Much still prevents men from being placed in a position to use their own minds securely and well in matters of religion. But we do have very definite indications that this field of endeavor is being opened up for men to work freely and reduce gradually the hindrances preventing a general enlightenment and an escape from self- caused immaturity.[D] I call this soaring wealth and shrinking spirit "the American paradox." More than ever, we have big houses and broken homes, high incomes and low morale, secured rights and diminished civility. We excel at making a living but often fail at making a life. We celebrate our prosperity but yearn for purpose. We cherish our freedoms but long for connection. In an age of plenty, we feel spiritual hunger.[E] A public can only arrive at enlightenment slowly.[F] After having made their domestic animals dumb and having carefully prevented these quiet creatures from daring to take any step beyond the lead-strings to which they have fastened them, these guardians then show them the danger which threatens them, should they attempt to walk alone. Now this danger is not really so very great; for they would presumably learn to walk after some stumbling. However, an example of this kind intimidates and frightens people out of all further attempts.[G] Attitudes about divorce have dramatically changed. In the past, it was seen as the last resort of a woman who had been beaten up or cheated on. Women were victims. Today many women choose to get divorced because they think they will have a better life as a SINDI than by staying in a stale marriage. In 74 percent of cases it is women who now instigate divorce proceedings. 50（）
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As an adult I choose to flip pages, not channels. After four years of not watching the tube and two years of not owning one, the empirical evidence is in: My life is better without a TV. Here’s why.TV consumes an enormous amount of timeLet’s do the math. According to a 2009 Nielson study, the average amount of time an American spends watching TV is around five hours per day! Five hours! Excluding time spent sleeping, this means the average person is spending a third of their day distracted or downright comatose. By extension, this works out to more than 3.5 months (15 weeks) of nonstop TV watching each year.(41) TV news is a poor way to be informedTV news justly receives much criticism. It has followed the path of professional wrestling: once genuine, yet now mostly for entertainment.(42) TV hinders the development of relationships(43) TV has too many commercialsThe average 30 minute slot of television programming has 8~9 minutes of commercials.(44) TV isn’t that hard to get rid ofYou might think, "I couldn’t possibly quit watching. "Firstly, you don’t need to. There are alternatives, including downloading the show or watching it on DVD, both of which offer stop/play control with no commercial interruptions. Secondly, it’s really not that hard to give up a show. They’re not like nicotine. There’s no chemical dependence.(45) TVs are the last non-portable relicFor the most part we’ve managed to make our technology mobile.Now, don’t get me wrong. I value entertainment and relaxation as much as the next person. There are shows I download and watch regularly, summing up to perhaps four hours per week. The truth is once you target a few specific shows and cut out commercials, there’s really not that much to watch.So save time, learn something new, try something different, build your relationships, and for your own sake, turn off the TV.[A] Sure you might get disappointed the first time you’re left out of a conversation about last night’s episode, but you can offset this disappointment by telling people about how you learnt to hang glide instead. I’ve liked a lot of TV shows but I’ve never seen one that wasn’t completely disposable at any given minute.[B] Internet and phone services are available almost everywhere. TVs, in contrast, are like the coil-corded phones of the past, keeping people cooped up indoors, glued to the couch. A stationary TV sets encourages a sedentary lifestyle that seldom serves us well.[C] Getting news from a rolling ticker (滚动新闻条) or a talking head is like going to a restaurant and waiting patiently to be served whenever the staff gets around to it. News should be ready on demand. With the Internet it is. With TV, you wait. If they have a story about a kitten caught in a tree, you endure it, lest you miss a minute of something that is actually relevant to you.[D] Based on our earlier calculations, this can work out to more than a month each year spent watching advertisements. Books have no advertisements. Even ads on the Internet can quickly be ignored if they’re of no relevance. TV ads, in contrast, are time wasters that are forced upon you.[E] At one point I was able to recount my favorite episode word by word. By watching these repeats you don’t even get to hear a unique joke or learn something new. TV reruns are time wasters, not only are you vegging out (慵懒发呆), you’re also not taking in anything novel.[F] Time spent watching TV is time you’re not enjoying quality experiences with friends and family. Instead of tube time, try something new and out of the ordinary with the people in your life. Play billiards. Fly a kite. Or just talk to each other. 45（）
(2)根据资料二：分别针对上述各种情况说明注册会计师应该采取何种审计对策；
2002年1―6月，我国通信业务收入完成2189.4亿元，比上年同期增长15.6%，增幅是同期国内生产总值的两倍。其中，邮政完成247.4亿元，增长8.5%；电信完成1 942.1亿元，增长16.6%。各项业务中，国内长途业务收入222亿元，同比下降0.2%；国际业务收入36.8亿元，下降17.6%；移动通信收入920.6亿元，增长24%；本地网通信收入565亿元，增长13.5%；数据通信收入84亿元，增长68%。以上各项业务分别占整个电信业务收入的11.4%、1.9%、47.4%、29>1%和4.3%。各类新业务迅猛发展。上半年，IP电话通话时长达到253.4亿分钟，同比增长21.3%。移动短信业务量达到326亿条。邮政储蓄期末余额达到6627.1亿元，同比增长24.7%。上半年，全国电话用户新增5126.6万户，平均每月增加854.4万户，用户总数达到3.75亿户。其中，固定电话用户新增1 990.9万户，达到1.99亿户；移动电话用户新增3 135.7万户，达到1.76亿户。固定电话用户中，城市电话用户新增1 385.2万户，达到1.25亿户；农村电话用户新增605.7万户，达到7 411.4万户。电话用户中，东、中、西部地区各为1.95亿户、1.1亿户和0.7亿户，分别占52%、29.35和18.75%。全国电话普及率达到30.2部／百人，比上午末提高4.3个百分点；移动电话普及率达到13.86部/百人，比上年末提高2.7个百分点。 2002年上半年，国内生产总值的增幅为( )。
After World War Ⅱ the glorification of an ever-larger GNP formed the basis of a new materialism, which became a sacred obligation for all Japanese governments, businesses and trade unions. Anyone who mentioned the undesirable by-products of rapid economic growth was treated as a heretic. Consequently, everything possible was done to make conditions easy for the manufacturers. Few dared question the wisdom of discharging untreated waste into the nearest water body or untreated smoke into the atmosphere. This silence was maintained by union leaders as well as by most of the country’s radicals; except for a few isolated voices, no one protested. An insistence on treatment of the various effluents would have necessitated expenditures on treatment equipment that in turn would have given rise to higher operating costs. Obviously, this would have meant higher prices for Japanese goods, and ultimately fewer sales and lower industrial growth and GNP.The pursuit of nothing but economic growth is illustrated by the response of the Japanese government to the American educational mission that visited Japan in 1947. After surveying Japan’s educational program, the Americans suggested that the Japanese fill in their curriculum gap by creating departments in chemical and sanitary engineering. Immediately, chemical engineering departments were established in all the country’s universities and technical institutions. In contrast, the recommendation to form sanitary engineering departments was more or less ignored, because they could bring no profit. By 1960, only two second-rate universities, Kyoto and Hokkaido, were interested enough to open such departments.The reluctance to divert funds from production to conservation is explanation enough for a certain degree of pollution, but the situation was made worse by the type of technology the Japanese chose to adopt for their industrial expansion. For the most part, they simply copied American industrial methods. This meant that methods originally designed for use in a country that stretched from the Atlantic to the Pacific with lots of air and water to use as sewage receptacles were adopted for an area a fraction of the size. Moreover, the Japanese diet was much more dependent on water as a source of fish and as an input in the irrigation of rice; consequently discharged wastes built up much more rapidly in the food chain. According to the logical clue of the text, the second paragraph is an example to show that（）
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