2018高中英语人教版必修四课件：Unit 2 Section Ⅲ Grammar — 动词-ing形式作主语和宾语
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
2017-2018学年高中英语人教版必修四教学案：Unit 2 Section 3 Word版含答案
[语法初识]
原句感知 自主探究
①Since then, finding ways to grow more rice has been his life
goal．
②As a young man, he saw the great need for increasing the rice
output．
③Yuan Longping searched for a way to increase rice harvests
without expanding the area of the fields．
④However, he doesn't care about being famous．
⑤He enjoys listening to violin music, playing mah-jong,
swimming and reading．
⑥Spending money on himself or leading a comfortable life also
means very little to him．
⑦Just dreaming for things, however, costs nothing．
⑧He awoke from his dream with the hope of producing a kind of
rice that could feed more people．
⑨Mary's being late for class made her teacher angry．
⑩It is no use arguing with him about such a matter． (1)动词-ing(短语)(加黑部分)在句中可作主语(句①、⑥、⑦、⑨、⑩)；可作动词的宾语(句⑤)；作介词(短语)的宾语(句②、③、④、⑧)。
(2)动词-ing的复合结构作主语(句⑨)。
2018年高中英语(人教版 必修4)：2 section_ⅰ warming up - reading — pre-reading 含答案
Section_ⅠWarming_Up_&_Reading_—_Prereading
1．A large number of people die of hunger in the world, especially in Africa, so
agriculture plays an important role in our lives.Who do you think has made
great contributions to growing rice that has a high output?
2．Why was Yuan Longping awarded the State Supreme Science and
Technology Award? Please read the following passage to get the answer.
Yuan Longping, Father of Hybrid Rice, has a dream that he cultivates rice as
plump (饱满的) as peanuts, and farmers can relax in the cool shadow of big
rice plants.
Yuan won a 5millionyuan State Supreme Science and Technology
Award, known as the Nobel Prize in China, when he was 71 years old, for his
outstanding achievements in breeding highyield hybrid rice, which has greatly increased China's grain output. A minor planet was named after him in 1999.
【高中英语】2018最新人教新课标高中英语必修四：unit3 Grammar and usage 教案
Unit 3 Tomorrow’ world
Grammar and usage
The passive voice & Modal verbs and the passive voice & Verbs often used in the passive
voice
Teaching Aims:
1. Enable students to learn the basic verb forms of the passive voice.
2. Enable students to learn how to use modal verbs in the passive voice.
3. Make students learn some verbs that are often used in Passive Voice.
4. Help the students to learn how to use the passive voice in a reporting article.
Teaching Important and Difficult Points:
1. The use of the passive voice.
2. How to teach the students to use passive voice in different tenses.
Teaching Approaches:
Explaining and practicing
Teaching Aids:
Multimedia and a blackboard
Teaching Procedures:
ⅠThe passive voice
In this step the students will learn the interchange between the passive voice and
the active voice, the basic verb form of the passive voice, and some special passive
2017-2018学年高中英语人教版必修四教学案：Unit 2 Section 3 Word版含答案 2
[语法初识]
原句感知 自主探究
①Since then, finding ways to grow more rice has been his life
goal．
②As a young man, he saw the great need for increasing the rice
output．
③Yuan Longping searched for a way to increase rice harvests
without expanding the area of the fields．
④However, he doesn't care about being famous．
⑤He enjoys listening to violin music, playing mah-jong,
swimming and reading．
⑥Spending money on himself or leading a comfortable life also
means very little to him．
⑦Just dreaming for things, however, costs nothing．
⑧He awoke from his dream with the hope of producing a kind of
rice that could feed more people．
⑨Mary's being late for class made her teacher angry．
⑩It is no use arguing with him about such a matter． (1)动词-ing(短语)(加黑部分)在句中可作主语(句①、⑥、⑦、⑨、⑩)；可作动词的宾语(句⑤)；作介词(短语)的宾语(句②、③、④、⑧)。
(2)动词-ing的复合结构作主语(句⑨)。
2018年春高中英语人教版必修3课件+练习：Unit 4 Section 2 课末
Unit 4 Section Ⅱ
单句语法填空(用适当的连接词填空)
1．It is a pity that we can't arrive at the scene in time.
2．They lost their way in the forest and what made matters worse was _that night began to
fall.
3．There is no doubt，in my opinion，that what matters is not the quantity，but the quality of
the products.
4．It doesn't interest me whether/if you succeed or not.
5．How Zhai Zhigang ate his food in space is _what we want to know.
6．When they will have the sports meeting is still a question，for they have so many things to
do.
7．Whether we are permitted to use the library is not known.
8．Why he didn't come yesterday is unknown.
9．Which one is better will be decided by yourself.
10．Who will be our English teacher in the new term hasn't been decided yet.
11．Whether we shall attend the meeting hasn't been decided yet.
12．—It remains to be seen whether/if the plan can be put into practice.