为了增强与被审计单位的沟通与合作，注册会计师可以同被审计单位的有关人员就总体审计计划的要点和某些审计程序进行讨论，并使审计程序与被审计单位有关人员的工作相协调，从而共同编制总体审计计划。( )
参考答案：错
解析： 为了增强与被审计单位的沟通与合作，注册会计师可以同被审计单位的有关人员就总体审计计划的要点和某些审计程序进行讨论，并使审计程序与被审计单位有关人员的工作相协调，但是，独立编制审计计划是注册会计师的责任。
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| Every person needs water and a diet of healthy foods. These foods should contain some fat, some fiber, a little salt and so on. People need energy __1__ . They eat different kinds of food which change into energy. The energy is___2__ in calories. Even when you __3__, you are using energy - about 65 calories an hour. __4__you are at school, or walking home, your body is burning up 100 calories an hour. When playing football or basketball, you __5__be using 400 calories an hour. On Sports Day, during the relay race, you will use most of all, __6__as much as 650 calories an hour. The Chinese diet is considered to be the healthiest in the world. It contains a lot of fruit and green vegetables. It is __7__in fiber and low in sugar and fat. The Chinese eat less sugar than many other countries in theworld. That is __8__lots of people in China have healthy white teeth. People in the Western world do not eat such healthy foods. They eat __9__fat and sugar and don’t take enough __10__. Because of this, they __11__weight very easily. Their diet contains a lot of fat in the __12__of potato crisps, potato chips, butter, cream and chocolate. They eat a lot of sugar which exist in cakes, soft drinks,__13__and so on. The result is that many of them become fat.__14__ some have bad teeth. In some parts of Britain, one person in ten, __15__the age of thirty, has no teeth left. | |||
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