2019-2020同步译林英语选修七新突破讲义:Unit 2 Section Ⅳ Language Points(Ⅱ)

Section Ⅳ Language Points(Ⅱ) (Word

power,Grammar and usage & Task)

Ⅰ.单词拼写根据汉语或首字母提示,写出下列单词1.The audience applauded (鼓掌) loudly when I finished my speech.

2.He refused to comment on the outcome (结果) of the election.

3.At the meeting,you raised a reasonable request.

4.It is said that they have already made arrangements for their vacation.

Ⅱ.拓展词汇根据词性和汉语提示,写出下列单词1.reason n.理由,道理→reasonable adj.合理的,有理由的;公道的;明智

的2.arrange v.安排;整理→arrangement n.排列,布置;安排;约定,协议

3.applaud vi.& vt.鼓掌;称赞,赞许→applause n.鼓掌;喝彩;称赞

Ⅲ.补全短语根据提示补全下列短语1.wear sb. out 使筋疲力尽;使厌烦

2.take part in参加

3.play an important role in在……中起重要作用

4.on the other hand在另一方面

5.be cautious about对……小心谨慎

6.be aware of意识到

Ⅳ.选词填空选用上述短语的适当形式填空1.When you take part in any performance,you get out as much as you put in.

2.Everyone should be aware of his rights and responsibilities.

3.I felt worn out after a long day's work.

4.He was cautious about committing himself to anything.背教材原句记句式结构仿写促落实1.If necessary,the patient will have to go to the X­ray room to have pictures of his or her body parts taken.如果有必要,病人得去X光室

拍身体部位的X光片。if necessary“如果有

必要”,为省略句

式,省略了it is。If necessary,we will send an engineer to solve the problem. 如果有必要,我们会派一

个工程师去解决该问题。

2.On arriving at the hospital clinic,we saw there were a lot of people there.一到达医院门诊部,我们就发

现那儿有很多人。on/upon (doing) sth.表示“一……

就……”,用于引

起时间状语。On/Upon arriving in the city,he set about finding a suitable place for his restaurant.一到那座城市,他就着手

为他的餐馆寻找合适的位

置。

3.After we got home,granny took the medicine just as the doctor had instructed.我们到家后,奶奶按医嘱服了

药。as引导的方式状语

从句。Why did not you do as I had asked?

你们为什么没按照我的要

求做呢?

wear sb.out 使筋疲力尽;使厌烦(教材P25)Today I feel worn out.

今天我感到很疲惫。wear (sth.) out穿破;用坏

(be) worn out(指人)疲惫不堪的,(指物)破烂不堪的

wear well耐穿,耐磨,耐用

①The overall wears well.这件工作服耐穿。②He wore out two pairs of shoes this summer.今年夏天他穿坏了两双鞋。③She was worn(wear) out from trying out for the female lead.由于参加了女主角的选拔,她感到筋疲力尽。

④Hours of operating on the patient has worn the surgeon out.

对病人实施数小时的手术使那位外科医生已筋疲力尽。

[名师点津] 

当wear及wear out 用来描述衣服或鞋子的固有性质或特征时,一般用主动

形式表示被动含义。

[图形助记] 

worn out疲倦 wear out穿破

reasonable adj.合理的,有理由的;公道的;明智的(教材P25)He made some quite reasonable points and gave a superb speech.他做

了一些非常合理的解释并做了极好的演讲。(1)a reasonable explanation/excuse合理的解释/借口

It is reasonable to do sth. 有理由做某事

(2)reasonably adv. 合理地;明智地;尚可

(3)reason n. 原因,理由

v. 判断;推断

①The boss demanded a reasonable excuse for the unfinished work.对于这项未完成的工作,老板要求得到一个合理的理由。②It is reasonable to assume(assume) that he knew beforehand that this would happen.有理由认为他事先就知道会发生这样的事。③Developing the ability to evaluate reasonably(reasonable) and independently about health problems will serve you well throughout your life.培养合理、独立的健康问题的评价能力将有助于你的整个生活。

applaud vi.& vt.鼓掌;称赞,赞许(教材P25)People stayed silent and listened to us,and applauded at the end.

人们静静地听我们(辩论)并在最后鼓掌。(1)applaud sb./sth.for sth. 因……而称赞/赞赏某人/某事(2)applause n. 鼓掌;喝彩;称赞

a round of applause 一阵掌声

①The band got a big round of applause at the end of the concert.音乐会结束时,乐队赢得了一阵热烈的掌声。②I applaud her for having the courage to refuse.我赞赏她敢于拒绝。

arrangement n.排列,布置;安排;约定,协议(教材P27)adjusting lighting arrangements

调整照明设施(1)make arrangements for为……做准备

come to an arrangement 达成协议

(2)arrange vt.& vi. 安排;筹备;整理

arrange (for sb.) to do sth. 安排(某人)做某事

arrange sth.for sb. 为某人安排某事

①We finally came to an arrangement over the price.我们最终就价格问题达成协议。②I'll make arrangements for you to be met at the airport.我会安排人到机场接你。③I've arranged for a window cleaner to come (come) on Thursday.我已经安排好一个窗户清洁工星期四来。④It is not necessary for parents to arrange everything for their children.父母没必要为孩子安排好一切。

[名师点津] 

表示“安排某人做某事”时,要用arrange for sb.to do sth.,而不用arrange sb.to do sth.。

[图形助记] 

巧记arrangement

(教材P23) On arriving at the hospital clinic,we saw there were a lot of people there.一到达医院门诊部,我们就发现那儿有很多人。

【要点提炼】 on/upon+n./doing sth.表示“一……就……”,相当于as soon as引导的时间状语从句。表示“一……就……”的结构还有:the moment/the minuteimmediately/directlyhardly...when...no sooner...than...①She heard a scream immediately she went upstairs.她刚上楼就听到一声尖叫。

②The moment the bell rang,the boys rushed into the playground.

铃一响,男孩子们就冲进了操场。

③On/Upon his return from Beijing,he began his research work.

他一从北京回来,就立即开始了他的研究工作。④We had hardly come out of the railway station when we saw him waiting for us in his car.我们一走出火车站就看到他在车上等我们。

Ⅰ.单句语法填空1.Hard work and lack of sleep have worn out her beauty and youth in recent years.2.I stared into the blackness and wondered if he was as aware of my presence as I was of his.3.While studying (study) at university,he discovers the secret of how to create life.4.His efforts to improve the situation are to be applauded (applaud).

5.Upon/On entering the tall building,he heard a sharp cry coming out of

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2019-2020同步译林英语选修七新突破讲义:Unit 2 Section Ⅶ Writing——如何写广播稿

2019-2020同步译林英语选修七新突破讲义:Unit 2 Section Ⅶ Writing——如何写广播稿

Section Ⅶ Writing——如何写广播稿

[文体指导]广播稿就是为了广播需要而准备的草稿,是应用文的一个重要组成部分。

写广播稿时请注意以下几点:1.广播稿是要求用广播播放的,要求语言明白易懂、口语化,口语化要求

写“话”而不是写“文”,让人有种亲切感。2.主体部分包括:介绍自己;主题;开篇;说明话题的内容;背景信息,

包括现状及其他来源;建议和结尾(感谢听众)。3.要注意结构简明、详略得当、层次分明、语言生动活泼,能够吸引听众。

[亮点句式]1.May I have your attention,please/Attention please.

2.I have an announcement to make.

3.Be quiet,please.

4.There is something important I have to tell you.

5.I'm glad to have the honour to tell you some activities you're going to have today.6.Please get there on time.

7.Please attend it on time.

8.Everyone is demanded to be present on time.

9.Everyone is required to attend it on time.

10.Do come on time.

[写作任务]你校学生会将为来访的美国朋友举办一个晚会,要在学校广播中宣布此事,

并欢迎大家参加。请你用英语写一篇广播通知。要点如下:1.宗旨:欢迎美国来的朋友

2.组织者:学生会3.时间:8月15日(星期六)晚7:30

4.地点:主楼屋顶花园

5.活动内容:音乐、跳舞、唱歌、游戏、交换小礼品

注意:1.广播稿约100词,开头语已为你写好;2.应包括以上要点,但不要逐字翻译。[审题谋篇]体裁广播稿时态以一般将来时为主

新译林7B Unit8同步知识梳理 (有习题)

新译林7B Unit8同步知识梳理 (有习题)

1 Unit8同步知识梳理 Welcome to the unit —— Reading 【重点词组】 1. bring me something to eat 2. swim around 3. sleep on my knees 4. hold it in my hand 5. feed her carrots 6. teach him to speak 7. run after 8. with eyes open wide 9. do wonderful tricks 10. build me camps out of sticks 11. look after him till the end 12. have to feed her much 13. need a gentle touch 14. look around for me 15. take care of him 16. make any miaows 【要点详解】 1. Bring me something to eat. (92) 辨析 bring, take, carry 这三个词都是动词,都含有"带"或"拿"的意思,但使用场合各不相同。 ①bring作"带来"、"拿来"解; take是bring的反义词,作"带去"、"拿去"解。 e.g. Why don't you bring your friend to the party? Next time don't forget to brig me a copy of your work. Please take these books to the library for me. Take the box away,please. ②carry表示"运载"、"携带"之意,运送的方式很多,可以用车、船,也可以用手甚至用头。 e.g. They are carrying some paintings to the museum. ③请给他们拿一盒粉笔。 Please bring a box of chalk ________ ________. 标志上说:“禁止带狗到这儿。” The sign says, “don’t _________ your dog here.” 请把这些书拿到那儿去。 Please __________ these books there. 我们不得不天天带着手机。We have to __________ the mobile phone every day. 2. I like my mouse best because it’s very small and soft and I can hold it in my hand. (92) 动词“hold”的用法 1) 表示“举行” e.g. Beijing held the 29th Olympic Games in 2008. 2) 表示“容纳;装” e.g. The hall can hold one thousand people. 2 3) 表示“握住,拿” hold sth in one’s hand 意为“把某物抓在手心里”。 e.g. The policeman held a torch in his hand . 批注:学生要牢记 hold sth in one’s hand 意为“把某物抓在手心里”这一句型。 3. I can feed her carrots and I like her long ears. (92) 1) feed … (on / with) sth. = feed sth. to … e.g. You can feed sheep grass =You can feed sheep with some grass. = You can feed some grass to sheep. 2) feed on... 以…为食 e.g. We all know sheep feed on grass. These little bears feed on the leaves. 批注:学生要牢记feed sth. to sb. = feed sb. (on / with) sth.及feed on... “以…为食”这些句型。 4. My dog is the cleverest animal of all. (94) 形容词最高级:原级+est,用于三者及三者以上 基本句型:主语+be动词+形容词最高级+of/in … e.g. This park is the most beautiful of the three. Spring is the best season of the year. He is the youngest in the class. 拓展句型:one of the +最高级+名词的复数,表示“是最……中之一” e.g. Shanghai is one of the most beautiful cities in China. Our city is one of the safest cities in the world. One of the most important languages is English. 批注:比较级;副词的最高级 例1:长城是世界上最美丽的地方之一。 The Great Wall is one of ________ _________ ________ ________ in the world. 例2:吉姆是他班上第二高的学生。 Jim is the __________ _________ student in his class. 5. With eyes open widely, he hunts when I hide. (94) 1) “with + n+宾语补足语” 短语在句中做伴随状语。 e.g. He fell asleep with the lamp on. 2) wide 的用法 ①wide是形容词,意为“充分张开的;睁大的” e.g. She look at me with wide eyes. ②wide也可以作为副词,意为“充分张开地;睁大地” e.g. Please open the window wide. 批注:辨析wide和widely wide用作副词主要表示“张大”“睁大”到最大程度,侧重指物体从一边到另一边的距离; 3 widely则主要表示距离远、范围大、地域广等. e.g. Open your mouth wide. The door was wide open. Gas is now widely used for cooking and heating. 3) hunt是动词,意为“搜寻;寻找” I’m hunting for you everywhere. hunt还表示“追猎;猎取;打猎” e.g. Lion sometimes hunt alone. The men are hunting an elephant. 6. I’ll look after him till the end. (94) 1) end作为名词,意为“最后,最终” in the end意为“最后”,主要指结果; at the end of意为“在……最后/末尾/尽头”,可指时间或地点。 e.g. Don’t worry. I’ll look after your pet dog till the end. In the end he came out of the teacher’s office without saying a word. There will be a farewell party (告别晚会) at the end of this term. 2) end也可以作为动词,意为“结束,终止” e.g. We have ended the game. The Second World War ended in 1945. 例1:会议将会在8点结束。 The meeting will ________ at 8 o’clock. 例2:最后,他们吃了五个鸡蛋。 ________ ________ ________, they ate five eggs. 例3:在马路的尽头,有一个书店。There is a book shop _______ _______ _______ _______ the road. 例4:沿着马路一直走到尽头。 Walk along the road ________ ________ ________. 7. She isn’t any trouble. (94) trouble用作不可数名词,意为“麻烦”。 What’s the trouble? 意为“怎么了?有何麻烦?” in trouble意为“处于麻烦中,遇到了困难”; have trouble doing sth. 意为“做某事有麻烦”。 e.g. Miss Liu is having lots of trouble with her new baby. They are in trouble. Let’s give them a hand. I have trouble sleeping during such a noisy night. 【基础题】 一、用所给单词的适当形式填空 1. A lot of __________ (goldfish) are swimming around. They are beautiful. 2. Look! People hate all __________ (mouse) except one __________ (call) Mickey Mouse. 4 3. --- Are they watching the girls __________ ? --- Yes. And they watch the girls __________ every day. (dance) 4. Who __________ (teach) you __________ (skate) ? 5. He spends a lot of time __________ (play) with his pets. 6. After he __________ (feed) the pigs yesterday evening, the boy began to do homework. 答案:goldfish; mice, called; dancing, dance; teaches, to skate; playing; fed 二、用方框中所给词的适当形式填空 1. They _____________ a new school in that town last year. 2. So many people are at the gate. What _____________? 3. Miss Lin __________ us English when we studied in her school. 4. Peter is the _____________ boy in my class. 5. That boy can do many ______________ tricks to make his classmates happy. 6. My dog ___________ for something in the garden at the moment. 7. ---Who _______ the best articles in your class? ---Mary does. 8. The robber(抢劫犯) came in and __________ a knife in his hand. 9. The girl __________ the dog too much and it was ill this morning. 10. There ___________ two matches on TV tonight. 【提升题】 三. 单项选择 ( ) 1. ---Zhang Lili, a teacher from Heilongjiang, saved the students in the accident. --- _______ the teacher is! A. What a brave B. How a brave C. What brave D. How brave ( ) 2. John never walks his dogs _____ plays with it so his dog doesn’t like him. A. and B. but C. or D. /. ( ) 3. She _______the window ______eyes open wide. A. is looking for, with B. is looking out of; with C. looks around; and D. is looking at; and ( ) 4. My father often teaches me ________ to look after the goldfish well when he is free. A. how B. what C. which D. where ( ) 5. I often saw some boys __________ football in the street on my way home.. A. playing B. play C. to play D. played ( ) 6. Of all the birds, I like parrots _______. A. good B. well C. better D. best ( ) 7. My dog likes ______ , but it never ________ me. A. to bark; bark at B. barking; bark C. barking; barks at D. barking at; barks ( ) 8. “Bite” rhymes with _______. A. bubble B. end C. fight D. ball ( ) 9. Don’t forget ______ your schoolbag here tomorrow. A. to bring B. bringing C. to take D. taking clever feed hide happen wonder teach hold be build write

2019-2020同步译林英语必修二新突破讲义:Unit 3 Section Ⅱ Language

2019-2020同步译林英语必修二新突破讲义:Unit 3 Section Ⅱ Language

2019-2020同步译林英语必修二新突破讲义:Unit 3 Section Ⅱ Language points(Ⅰ)(Welcome to the unit

& Reading) Word版含答案

姓名,年级:

时间:

2019-2020同步译林英语必修二新突破讲义:Unit 3 Section Ⅱ Language points(Ⅰ)(Welcome to the unit & Reading) Word版含答案(可编辑) 2019-2020同步译林英语必修二新突破讲义:Unit 3 Section Ⅱ Language points(Ⅰ)(Welcome to the unit

& Reading) Word版含答案

Section Ⅱ Language points(Ⅰ)(Welcome to the unit & Reading)

Ⅰ。单词拼写

根据汉语或首字母提示,写出下列单词。

1.Don’t be too curious (好奇)about things you are not supposed to know。

2.The city should take steps to preserve (保护)the old temple.

3.He kept the contents (内容)of the letter a secret.

4.By coincidence (巧合)I came across the girl in the rain。

5.Don't disturb (打扰)her;she is doing her homework。

6.We must take a scientific approach to the problem。

2019-2020同步译林英语必修四新突破讲义:Unit+3+Section+Ⅰ Reading+(

2019-2020同步译林英语必修四新突破讲义:Unit+3+Section+Ⅰ Reading+(

2019-2020同步译林英语必修四新突破讲义:Unit+3+Section+Ⅰ Reading+(Ⅰ)(Welcome+to+the+unit+&+Reading)和答案

- 1 - / 8

很多人会对未来人类的生活进行设想:在月亮上度假,用水浇灌沙漠,有更加健康的绿色食品等。这些设想会成为现实吗?让我们读一读下面这篇文章来了解2060年的生活会是什么样的吧!

Life in 2060

Let us suppose it is now about AD 2060.Let's make believe it is about 40 years

from now.Of course,things have changed and life is very different.

Voyages to the moon are being made every day.It is as easy to take a holiday on the

moon today as it was for the people in 1960 to take a holiday in Europe.At a number of

scenic spots on the moon,many hotels have been built.The hotels are air conditioned,naturally. In order that everyone can enjoy the beautiful scenery on the moon,every

room has at least one picture window.Everything imaginable is provided for

entertainment of young and old.

What are people eating now? People are still eating food.They haven't yet started

同步译林英语选修七新突破讲义:Unit 2 Section Ⅳ Language Points(Ⅱ) Word版含答案

同步译林英语选修七新突破讲义:Unit 2 Section Ⅳ Language Points(Ⅱ) Word版含答案

Section Ⅳ Language Points(Ⅱ) (Word

power,Grammar and usage & Task)

Ⅰ.单词拼写

根据汉语或首字母提示,写出下列单词

1.The audience applauded (鼓掌) loudly when I finished my speech.

2.He refused to comment on the outcome (结果) of the election.

3.At the meeting,you raised a reasonable request.

4.It is said that they have already made arrangements for their vacation.

Ⅱ.拓展词汇

根据词性和汉语提示,写出下列单词

1.reason n.理由,道理→reasonable adj.合理的,有理由的;公道的;明智的

2.arrange v.安排;整理→arrangement n.排列,布置;安排;约定,协议

3.applaud vi.& vt.鼓掌;称赞,赞许→applause n.鼓掌;喝彩;称赞

Ⅲ.补全短语

根据提示补全下列短语

1.wear sb. out 使筋疲力尽;使厌烦

2.take part in 参加

3.play an important role in 在……中起重要作用

4.on the other hand 在另一方面

5.be cautious about 对……小心谨慎

6.be aware of 意识到

Ⅳ.选词填空

选用上述短语的适当形式填空

1.When you take part in any performance,you get out as much as you put in. 2.Everyone should be aware of his rights and responsibilities.

2019-2020同步译林英语必修二新突破课时分层作业:2 Section Ⅳ

2019-2020同步译林英语必修二新突破课时分层作业:2 Section Ⅳ

课时分层作业(二)

(建议用时:35分钟)

[语言知识练习固基础]

Ⅰ.单句语法填空

1.Our relationship is based (base)on trust and respect.

2.We must get all the equipment examined (examine)before we start.

3.Do you believe in the existence of ghosts?Perhaps they only exist in the

minds of some people.(exist)

4.They have agreed to my suggestion completely.

5.China has changed(change)a lot in the past few years.

6.She moved to New York and picked up English.

7.She did (do)say that she had seen you before.

8.The proposal was greeted enthusiastically(enthusiastic).

9.She has been sweeping(sweep)the street all day.She is too tired.

10.He said not all people here were enthusiastic about the project.

Ⅱ.单句改错(每小题仅有1处错误)

1.This film is based at a novel by wrence.

at→on

2.They lost their way in the forest and had to exist by wild fruit and leaves.

2019-2020同步译林英语必修三新突破课时分层作业:7 Unit 3 Section Ⅰ、Ⅱ

课时分层作业(七) Section Ⅰ、Ⅱ

[语言知识练习固基础]

Ⅰ.单句语法填空

1.Two middle-aged passengers fell into the sea.Unfortunately (unfortunate),neither of them could swim.

2.They are believed to have discussed (discuss) this problem already.

3.A police officer came to our help when our car broke down on the way.

4.The city lay in ruins (ruin) after the earthquake.

5.Paper cuts used for decoration (decorate) are often seen on windows and gates.

6.It remains to be seen (see) whether you are right.

7.She poured out her worries to her friend.

8.This explosion (explode) was caused by a burst gas pipe.

9.Founded (found) in 1980,the factory now has become a world­famous

company.

10.The strong wind blew away the good soil,leaving (leave) only sand.

Ⅱ.单句改错

1.Loulan,an ancient city in China,is generally believed have been gradually

covered over by sandstorms.have前加to

同步译林英语选修七新突破讲义:Unit 2 Section Ⅲ Grammar——系动词 Word版含答案

Section Ⅲ Grammar——系动词

境 自 主 领 悟

先观察原句

①Both of these medicines have proved beneficial to mankind since they were

invented.

②Within a short time,aspirin became the best-selling medicine in the world for

pain relief.

③He noted that a dish in which he was trying to grow bacteria for an experiment

looked abnormal.

④Another drug that has helped increase the standard of people's health is penicillin.

⑤Many people has fallen ill because of the cold weather.

⑥It turned out that my judgement was right.

⑦It seems as if he has lost interest in his new job again.

⑧Please keep silent at the meeting unless you're allowed to talk.

后自主感悟

1.以上各句中的黑体词均为系动词。系动词本身有一定词义,但是不能单独作谓语。其中例句④的be是最常用的系动词。

2.例句③中的look为“感觉感知”类系动词。

3.例句⑧中的keep为“状态持续”类系动词,而例句①中的prove、例句⑥中的turn out和例句⑦中的seem为“主观判断”类系动词。

4.例句②中的become和例句⑤中的fall为“状态变化”类系动词。

2019-2020同步外研英语选修七新突破讲义:Module 2 Section Ⅳ Using Language

Section Ⅳ

Using Language

Part 1

细读P23教材课文,选择正确答案

1.In America,the development of social skills for students is .

A.not as important as that of intellectual ones

B.less important than that of intellectual ones

C.more important than that of intellectual ones

D.as important as that of intellectual ones

2.In what way do American schools help students to form social skills?

A.By teaching students more knowledge.

B.By telling experience to students.

C.By giving students more PE lessons.

D.By offering many after­school activities.

3.Competitive sports are the most popular because .

A.they can make them win

B.they can help children to learn how to compete successfully

C.they can give students opportunities to take part in different kinds of outdoor

activities

D.getting on with others is the most important ability

审计失败的原因剖析及其防范措施

审计论文

审计失败的原因剖析及其防范措施

摘要:

审计是一项独立的经济监督活动,成功有效的审计是实现经济健康发展强有力的保障。然而,在现实经济生活中,由于各种原因,常常导致审计失效或失败。随着我国公司治理的深入,近些年以“银广夏”、“郑百文”、“安达信”等恶性违法造假事件接连曝光,被披露的审计失败案例越来越多,对注册会计师的公正信用及行业造成巨大的负面影响,这不能不引起我们对注册会计师审计的关注与思考。在此背景下,对审计失败进行系统和全面的研究显得尤为必要和迫切。

关键词: 审计失败 注册会计师 原因剖析 防范措施

正文:

一、审计失败的涵义及影响

所谓审计失败,审计界一般认为是指注册会计师由于没有遵守公认审计准则而发表与所审计的会计报表实际情况不相符的审计意见。由于对注册会计师的“社会期望差”的客观存在,社会各界关于这一定义还存在一定争议。从注册会计师的角度来说,如果在审计过程中严格地按照独立审计准则的要求行事,保持职业上应有的认真和谨慎,执行了必要的、适当的审计程序和方法,获取了充分适当的审计证据,即使出具了“存在一般过失”的审计报告,也不应视为审计失败。

审计失败的危害主要表现为:

第一,审计风险。审计人员对财务报表审计意见表达不当,可能会对报表使用者产生损害,因而涉讼,造成签字审计人员的损失。

第二,影响注册会计师或会计师事务所的信誉和形象。

第三,对信息使用者产生误导,使投资者蒙受损失。

第四,严重时,可能助长会计造假和舞弊行为,影响经济的健康发展,甚至影响社会风气。

二、审计失败的原因分析

从各种审计失败的案例中可以看出,审计失败的发生是内外因共同作用的结果。内因是指注册会计师、被审计单位等的责任,即审计活动双方的责任,主要表现在他们的过失、欺诈和舞弊;外因是指我国不完善的市场环境和会计审计制度,主要表现在审计执业环境、会计师事务所组织形式等方面的不完善。

(一)审计失败的内因分析

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