(三)A注册会计师负责审计甲公司2×10年度财务报表，在对于人力资源与工薪循环、投资与筹资循环进行审计过程中，遇到下列问题，请代为做出正确的专业判断。

A注册会计师计划测试期末长期股权投资余额的完整性，以下程序中，可能实现该审计目标的实质性程序是( )。

A．检查长期股权投资有关的投资授权文件、被投资单位出具的股权证明、投资付款记录等原始凭证

B．检查董事会会议记录、投资合同、交易对方提供的对账单、盘点报告等，看其与投资会计记录是否相符

C．检查被审计单位是否定期与交易对方或被投资方核对账目

D．追查投资记录至所附的原始凭证

When a disease of epidemic proportions threatens the public, scientists immediately get to work, trying to locate the source of affliction and find ways to combat. Vaccination is one of the effective ways to protect the (1) population of a region or country which may be (2) grave risk. The process of vaccination allows the patient’s body to (3) immunity to the virus or disease so that, if it is encountered, one can fight it (4) naturally. To accomplish this, a small weak or dead (5) of the disease is actually injected into the patient in a controlled environment, (6) his body’s immune system can learn to fight the invader (7) . Information (8) how to penetrate the disease’s defenses is (9) to all elements of the patient’s immune system in a process that occurs naturally, in which genetic information is passed from cell to cell. This makes sure that (10) the patient later come into contact with the real problem, his body is well equipped and trained to (11) with it, having already done so before.

There are, however, dangers (12) in the process. (13) , even the weakened version of the disease contained in the vaccine proves (14) much for the body to handle, resulting in the immune system (15) , and, therefore, the patient’s death. Such is the case of the smallpox vaccine, (16) to eradicate the smallpox epidemic that nearly (17) the whole Native American population and killed massive numbers of settlers. (18) 1 in 10,000 people who receive the vaccine (19) the smallpox disease from the vaccine itself and dies from it. Consequently, the process, which is truly a (20) , may indeed hide some hidden curses.

7（）

A.radically

B.directly

C.properly

D.presumably