从"黎明股份事件"看CPA审计 作者 胡寿龄 "黎明股份"，上市号600617，总股本19000万股，流通股7000万股，1998年发行股票，1999年1月28日上市。在1999年度报告中，该公司为了掩饰其经营业绩，虚增资产8996万元，虚增负债1956万元，虚增所有者权益7413万元，虚增营业收入1.5亿元，虚增利润总额8679万元。负责对该公司进行审计的事务所是沈阳华伦会计师事务所，审计报告中说：该公司"在所有重大方面公允地反映了该公司1999年12月31日的财务状况、1999年度经营成果和1999年度现金流量情况"。这是一份典型的无保留意见的审计报告。很显然，会计师事务所的工作出现了较大的失误。 按照审计准则的要求，注册会计师在审计一个公司的财务会计报告时首先要进行符合性测试，包括：审计风险的评价、内部控制调查、重要性标准的估计，以及对销售、收款、采购、付款各环节的测试等等；在符合性测试的基础上制订审计计划，执行实质性测试，开始抄写工作底稿并评价。按审计要求，对实物，包括货币资金、存货、设备等都应实施抽查，抽查比例数量不小于40％，金额不少于60％。华伦会
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I utilized the literary devices of personification and repetition. Repetition is often used to create rhythm within a poem, providing structure as well as ultimately changing the way in which the poem is perceived. In my verb-heavy poem, repetition is used to emphasize the rhythm which I experienced once “I woke again” every day “And I continued / My routine.” Rhythmic language within Yours Truly was primarily meant to create a sense of urgency in the speaker’s life as well as aid in visualizing
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depicted as scared of telling the truth to Joe. Arthur Miller conveys Joe’s emotion of not accepting his guilt on page 162 through primary text when he says “Then what do I do? Tell me, talk to me, what do I do?”. In this quote we see a repetition of word “I” and “me”, which shows that he is confused, he knows that he is guilty but doesn’t want to accept it. This was Joe’s reaction when Kate blames Joe because Chris suddenly leaves. She blames Joe because he tried to escape trouble all his life. The
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Pretesting questions and instruments is very essential. It is a step that should not be avoided by any means. Pretesting can give a supportive idea that the measures being taken may or may not be useful. The purpose of a study may vary highly. Pretesting allows a researcher to ensure that the test will perhaps support the study and/or provide useful information towards drawing a conclusion. According to Cooper and Schindler, “There are abundant reasons for pretesting individual questions, questionnaires
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understand what changes may take place in their education system, which is relative to almost any UK resident. C) From the text it can be inferred that Tony Blair has quite a wide array of spoken lexis and he makes use of this throughout. He uses words of varying formality to create a professional yet accessible approach to what is being discussed. In terms of grammar, Blair is generally accurate but it is hard to determine what pauses are intentional, for effect or any other reason due to the format
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the pron. of the terms that appear here and elsewhere in the unit. 2. account for = ‘represent’. Find other verb+prep collocations and phrasal verbs in the unit. 3. The verb rise – rose – risen is intransitive (= ‘to go up’) while raise is transitive (‘to put something up’). 5. Note the use of over here (=’in the course of’). Text 1: environmentally damaging: find other Advb+Vb collocations (one in Text 6) cotton-producing states. Think of other phrases on this model (eg: Spanish-speaking
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Communication Communication improvement plan (Part 1) Problem: When I am speaking in class front of my classmate, I often lose my focus and use words like hmm, and ahhh to buy some time to gain my focus again on the topic that I was speaking about. I also realize some times I do not make eye contact when I am speaking to someone. Goal: To eliminate unnecessary words such as hmm or ahh while speaking; meanwhile, have eye contact at all time. Procedure: I will take time to record my conversation with
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entertaining and easy to read and let the readers know how important the English language is. At the beginning of paragraph 6, the first sentence, “Language is like the air we breathe”(160), is an example of simile. In this sentence, we can find the word “like”, and if there is an explicit comparison between two things using like, it is the signal of simile. In this sentence, the author states the importance of language in a very effective way. The author uses air to describe language, as we all
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you received on the Scholarship, Practice, and Leadership Essay by completing the matrix below. Use Microsoft® Word® formatting features to add rows to the template, as needed. Complete the template, save the document, and post your assignment according to the syllabus instructions. Learner’s Name: |Faculty Feedback |Faculty feedback in my own words |My detailed and specific action plan to integrate faculty feedback in my revised essay
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