Just now, I entered the website “Topic for Today”. I feel interested in the report on middle school students’ 小题1:_________(use) cell-phones on campus. In fact, more students now come to school with cell-phones. My schoolmates have different opinions. 小题2:_________ think it is convenient to get in touch 小题3:_________others with the cell-phone, 小题4:_________also makes you feel safe especially in time of trouble. Besides it is nice to enjoy various functions of different cell-phones. Others think differently. 小题5:_________, the cell-phone is not 小题6:_________ must in school, as there are some IC phones, making 小题7:_________ easy to call others. Second, many students often play e-games and send e-massages with their cell-phones, even in class, which will surely have bad effects 小题8:_________ their study. What’s more, it will result 小题9:_________ in a great waste of time and money. In my opinion, the cell-phone is a useful tool in our daily life. But it doesn’t mean we can use 小题10:_____ (free) in school.

根据《中华人民共和国注册会计师法》的规定，有权对会计师事务所出具审计报告的程序和内容进行监督检查的部门是( )。

A．省级以上国有资产管理部门

B．省级以上财政部门

C．省级以上工商行政管理部门

D．省级以上税务部门