X & Co acts as the statutory auditors of Easy Ltd, a company that provides bridging finance in the building sector. The directors of Easy Ltd appointed Frank as the company’s financial manager. It subsequently came to light that Frank had previously served a prison sentence for theft and embezzlement. During the past financial year Frank forged the signature of one of the company’s directors on several of the company’s cheques and managed to steal a substantial amount of the company’s money. Although X & Co conducted its usual audit of Easy Ltd’s financial records, it failed to discover the theft and forgery. The directors of Easy Ltd maintain that X & Co did not conduct the audit with reasonable care.Required:Advise Easy Ltd on the feasibility of a claim against the company’s auditors. (10 marks)

计算房地出租的总费用应包括( )。

A．管理费

B．维修费

C．原料费

D．房屋折旧费

E．空房损失费