问题 单项选择题

Attempts to understand the relationship between social behavior and health have their origin in history. Dubos (1969) suggested that primitive humans were closer to the animals (1) they, too, relied’upon their instincts to stay healthy. Yet some primitive humans (2) a cause and effect relationship between doing certain things and alleviating (3) of a disease or (4) the condition of a wound. (5) there was so much that primitive humans did not (6) the functioning of the body, magic became an integral component ofthe beliefs about the causes and cures of heath (7) Therefore it is not (8) that early humans thought that illness was caused (9) evil spirit. Primitive medicines made from vegetables or animals were invariably used in combination with some form of ritual to (10) harmful spirit from a diseased body.

One of the. earliest (11) in the Western world to formulate principles of health care based upon rational thought and (12) of supernatural phenomena is found in the work of the Greek physician Hippocrates. The writing (13) to him has provided a number of principles underiying modern medical practice. One of his most famous (14) , the Hippocratic Oath, is the foundation of contemporary medical ethics.

Hippocrates also argued that medical knowledge should be derived from a (15) of the natural science and the logic of cause and effect relationships. In this (16) thesis, On Air, Water, and Places, Hippocrates pointed out that human well-being is (17) by the totality of environmental (18) : living habits or lifestyle, climate, geography of the land, and the quality of air, and food. (19) enough, concerns about our health and the quality of air, water, and places are (20) very much written in twentieth century.

2()

A.identified

B.recognized

C.admitted

D.esteemed

答案

参考答案:B

单项选择题
问答题

U公司为我国A地一家生产和销售瓷器的股份制企业。该公司2008年末未经审计的财务报表显示的资产总额为35543万元,销售收入为12560万元,利润总额为2300万元。
自2003年以来,U公司的年度财务报表一直由ABC会计师事务所审计。2008年3月,在执业完U公司2007年度财务报表审计业务并提交了无保留意见审计报告后,ABC会计师事务所与U公司签订了其2008年度财务报表的审计业务约定书,并指派执行2007年度财务报表的A和B注册会计师继续负责该审计业务。
基于U公司2008年度的经营计划,该公司在本年度将进行全方位的改革。新的管理层上任时,向公司治理层及股东代表大会做出了力争五年上市、将本年度销售收入比上年增加20%,否则将扣发全体高层管理人员全年资金的承诺。
ABC会计师事务所的业务负责人要求A和B注册会计师对U公司及其环境进行全面、深入的了解,并根据了解的情况于2008年末制定U公司2008年度财务报表的审计计划。
在了解U公司及其环境、评估重大的错报风险时,A和B注册会计师发现U公司2008年度主要发生了下列事项:
2008年12月14日,U公司总经理调阅了财务部门提供的全年销售收入资料,获悉至当日为止当年已累计取得12075万元的营业收入。从12月15日开始,总经理亲自参与销售部门的工作,并以诱人的优惠赊销条款吸引新、老客户于2008年底之前签订赊销合同。部分客户受优惠条件的吸引,已提前签订了销售合同。
对于12月中旬以后发生的赊销业务,信用管理部门根据总经理的要求,一律不进行信用审查;发运部门根据总经理的批示,一律不发出产成品;开具销售发票及记录销售的财务人员根据总经理的批示,直接根据销售单开出销售发票并登记入账。
要求:
假定注册会计师认为上述情况属于特别风险,你是否认同如不认同,请说明理由,如认同,请按下表所列的步骤实施专门针对特别风险的实质性程序。

项目 内容
经营目标
经营风险
特别风险
财务报表项目及认定
管理层应对或控制措施
审计措施
向U公司报告的部门和事项