与A型行为性格关系最密切的疾病是（） A.溃疡病 B.风湿性心脏病 C.冠心病 D.

负责基本药物监督性抽验工作的是（）

A.国家药品监督管理部门

B.中国食品药品检定研究院

C.省级药品监督管理部门

D.省级药品检验机构

One of your audit clients is Tye Co a company providing petrol， aviation fuel and similar oil based products to the government of the country it is based in. Although the company is not listed on any stock exchange， it does follow best practice regarding corporate governance regulations. The audit work for this year is complete， apart from the matter referred to below.

As part of Tye Co‘s service contract with the government， it is required to hold an emergency inventory reserve of 6，000 barrels of aviation fuel. The inventory is to be used if the supply of aviation fuel is interrupted due to unforeseen events such as natural disaster or terrorist activity.

This fuel has in the past been valued at its cost price of $15 a barrel. The current value of aviation fuel is $120 a barrel. Although the audit work is complete， as noted above， the directors of Tye Co have now decided to show the ‘real’ value of this closing inventory in the financial statements by valuing closing inventory of fuel at market value， which does not comply with relevant accounting standards. The draft financial statements of Tye Co currently show a profit of approximately $500，000 with net assets of $170 million.

For the purposes of this section assume from part （a） that the directors have agreed to value inventory at $15/barrel.

Having investigated the matter in part （a） above， the directors present you with an amended set of financial statements showing the emergency reserve stated not at 6，000 barrels， but reported as 60，000 barrels. The final financial statements now show a profit following the inclusion of another 54，000 barrels of oil in inventory. When queried about the change from 6，000 to 60，000 barrels of inventory， the finance director stated that this change was made to meet expected amendments to emergency reserve requirements to be published in about six months time. The inventory will be purchased this year， and no liability will be shown in the financial statements for this future purchase. The finance director also pointed out that part of Tye Co‘s contract with the government requires Tye Co to disclose an annual profit and that a review of bank loans is due in three months. Finally the finance director stated that if your audit firm qualifies the financial statements in respect of the increase in inventory， they will not be recommended for re-appointment at the annual general meeting. The finance director refuses to amend the financial statements to remove this ’fictitious‘ inventory.

Required：

（i） State the external auditor‘s responsibilities regarding the detection of fraud； （4 marks）

（ii） Discuss to which groups the auditors of Tye Co could report the ‘fictitious’ aviation fuel inventory； （6 marks）

（iii） Discuss the safeguards that the auditors of Tye Co can use in an attempt to overcome the intimidation threat from the directors of Tye Co. （4 marks）

决策者进行改革的动力是（）。

A.贪污腐败问题

B.决策者的英明

C.时代需求

D.民意压力

尽管我们感觉不到地球在转动，我们却相信地球在转动。同样，我们相信，太阳并不绕着地球旋转，即使我们看着它在动。这个现象使人们得出一个结论：人可以完全不相信自己的五官感觉。上述论点，将会被下列哪一个观点所推翻( )

A．为什么我们的视觉被认为是最准确时，它却会不如其他感觉可靠

B．与科学理论和正确的认识论相比，人类感官会有什么权威性

C．我们每天都看到太阳上升或落下，但是为什么拒绝承认地球会转动呢

D．如果不是由我们的五官所得到的证据，我们又怎么会知道地球绕着太阳转呢

原油换热器是将（）中的热量传给原油的装置。

A.原油

B.热媒

C.空气

D.热水