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如何看待我国目前的审计组织形式？

答案

参考答案：

就我国的情况来说，有限责任公司仍然是我国会计是事务所的主要组织形式。

（1）从经营风险角度来看，有限责任公司制相对于合伙制和有限责任合伙制，由于其没有作为审计服务产品质量的额外担保机制——无限责任，导致其经营风险通常是最高的。但是，由于我国审计师法律责任有待进一步强化，市场上并未出现合伙人因为提供了有瑕疵的审计服务而真正承担无限责任的情况，因而也就导致了合伙制下的审计服务产品质量的额外担保机制并未起到有效的作用而逐渐弱化，而审计服务的需求者在选择会计师事务所时也就未将事务所的组织形式作为一个考虑变量。此时，在法律要求事务所只能在有限责任公司制和合伙制之间进行选择时，多数事务所选择有限责任公司制也就不足为奇了。

（2）从道德风险来看，由于合伙制下道德风险是最高的，而有限责任公司制下道德风险是最低的，当事务所从道德风险角度出发选择有限责任公司制组织形式，同时也不用担心由于采用有限责任公司制而导致的经营风险提高时，有限责任公司制组织形式的选取也就成为一个理性的经济人的最佳选择。

（3）然而，我们必须看到，有限责任公司制的组织形式并不利于提高审计质量。为了更好地保护公众利益，随着市场经济的发展，我国未来的审计组织形式也要与国际趋同，朝着合伙制的组织形式发展。

单项选择题

The history of English is conventionally, if perhaps too neatly, divided into three periods usually called old (or Anglo-Saxon) English, Middle English, and Modern English. The earliest period begins with the migration of certain Germanic tribes from the continent to Britain in the fifth century A. D, though no records of their language survive from before the seventh century, and it continues until the end of the seventh century or a bit later. By that time, Latin, Old Norse (the language of the Viking invaders), and especially the Anglo-Norman French of the dominant class after the Norman Conquest in 1066 had begun to have a substantial impact on the vocabulary, and the well-developed inflectional system that typifies the grammar of Old English had begun to break down.

The period of Middle English extends roughly form the twelfth century through the fifteenth. The influence of French (and Latin, often by way of French) upon the vocabulary continued throughout the period, the loss of some inflections and the reduction of others accelerated, and many changes took place within the grammatical systems of the language. A typical prose passage, specially one from the later part of the period, will not have such a foreign look to us as the prose of Old English, but it will not be mistaken for contemporary writing either.

The period of Modern English extends from the sixteenth century to our own day. The early part of this period saw the completion of a revolution in vowel distribution that had begun in late Middle English and that effectively brought the language to something resembling its present pattern. Other important early developments include the stabilizing effect on spelling of the printing press and the beginning of the direct influence of Latin, and to a lesser extent, Greek on the vocabulary. Later, as English came into contact with other cultures around the world and distinctive dialects of English developed in the many areas which Britain had colonized, numerous other languages made small but interesting contributions to our word-stock.

Which of the following is NOT mentioned（）

A. French

B. Latin

C. Greek

D. German
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多项选择题

监区（分监区）民警交接班时，应交清（）。

A、罪犯人数及出入改造现场变动情况

B、值班期间发生的问题及处理情况

C、监舍钥匙、值班配具

D、值班登记和巡查记录
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