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女性，35岁，低热、食欲下降、腹胀2个月，停止排气、排便1天，腹痛、恶心、呕吐4小时，既往有结核病史。查体发现脐周包块，肠鸣音亢进。

接诊该患者首要的检查是（）

A.血常规

B.电解质

C.腹部平片

D.腹部B超

E.腹腔穿刺

答案

参考答案：C

选择题

在我国现阶段存在多种分配方式。下列分配方式中，不属于按劳分配的是

①国有企业职工的工资               ②按生产要素分配所得

③个体劳动者劳动所得               ④农民承包集体土地所得

A．①②

B．②③

C．①④

D．③④
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问答题

5.Greenfields Co specialises in manufacturing equipment which can help to reduce toxic emissions in the production of chemicals. The company has grown rapidly over the past eight years and this is due partly to the warranties that the company gives to its customers. It guarantees its products for five years and if problems arise in this period it undertakes to fix them, or provide a replacement product.You are the manager responsible for the audit of Greenfields and you are performing the final review stage of the audit and have come across the following two issues.Receivable balance owing from Yellowmix CoGreenfields has a material receivable balance owing from its customer, Yellowmix Co. During the year-end audit, your team reviewed the ageing of this balance and found that no payments had been received from Yellowmix for over six months, and Greenfields would not allow this balance to be circularised. Instead management has assured your team that they will provide a written representation confirming that the balance is recoverable.Warranty provisionThe warranty provision included within the statement of financial position is material. The audit team has performed testing over the calculations and assumptions which are consistent with prior years. The team has requested a written representation from management confirming the basis and amount of the provision are reasonable. Management has yet to confirm acceptance of this representation.Required:

(b) For each of the two issues above:(i) Discuss the appropriateness of written representations as a form of audit evidence; and (4 marks)(ii) Describe additional procedures the auditor should now perform in order to reach a conclusion on the balance to be included in the financial statements. (6 marks)Note: The total marks will be split equally between each issue.
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