XYZ公司是一家专营商品零售的股份公司。ABC会计师事务所在接受其审计委托后，委派L注册会计师担保外勤负责人，并将签署审计报告。经过审计预备调查,L注册会计师确定存货项目为重点审计领域，同时决定根据会计报表认定确定存货项目的具体审计目标，并选择相应的具体审计程序以保证审计目标的实现。

要求:

假定下列表格中的具体审计目标已经被L注册会计师选定,L注册会计师应当确定的与各具体审计目标最相关的会计报表认定和最恰当的审计程序分别是什么?(根据表后列示的会计报表认定及审计程序，分别选择一项，并将选择结果的编号填入答题卷第2页给定的表格中。对每项会计报表认定和审计程序，可以选择一次、多次或不选。)

会计报表认定

(1)完整性

(2)存在或发生

(3)表达和披露

(4)权利和义务

(5)估价分摊

审计程序

(6)检查现行销售价目表

(7)审阅会计报表

(8)在监盘存货时，选择一定样本，确定其是否包括在盘点表内

(9)选择一定样本量的存货会计记录，检查支持记录的购货合同和发票

(10)在监盘存货时，选择盘点表内一定样本量的存货记录，确定存货是否在库存

(11)测试直接人工费用的合理性

重排短文段落，使其内容连贯，意思顺畅，并将正确序号填在短文后面的横线上。

(1) But how? He kept thinking about this as he walked home. Maybe he could clear the snow away

      for theneighbors. But it was summer now, and there was no snow.

(2) Joe wanted to buy a bike. He had asked his parents for the money and they said he must earn it

      himself.

(3) Just then Joe saw one of his classmates, Dick, delivering newspapers. "I could do that ," he thou

      ght, "Maybe I could even get the bike right away. I could pay for it a little each week."

(4) When Joe arrived home, he told his mother all about it. His mother smiled and said, "I think it's a

      great idea."

(5) He ran to Dick, and asked a lot of questions about getting a paper route. He learned that the job

      took about three hours each morning. Dick gave him the phone number of the newspaper manger.

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