Paragraph 6 ______

正确答案：B
B 解析：第四段的第二句为主题句，意为：我们大多数的能量都来自太阳。B项The Most Important Source of Energy(最重要的能量来源)与主题句意思吻合，故选B。

正确答案：
4 PETRIE CO
(a) Independent auditor’s report terms
(i) Qualified opinion – A qualified opinion is expressed when the auditor concludes that an unqualified opinion cannot be
expressed but that the effect of any disagreement with management, or limitation on scope is not so material and
pervasive as to require an adverse opinion or a disclaimer of opinion.
(ii) Disclaimer of opinion – A disclaimer of opinion is expressed when the possible effect of a limitation on scope is so
material and pervasive that the auditor has not been able to obtain sufficient appropriate audit evidence and accordingly
is unable to express an opinion on the financial statements.
(iii) Emphasis of matter paragraph – An auditor’s report may be modified by adding an emphasis of matter paragraph to
highlight a matter affecting the financial statements that is included in a note to the financial statements that more
extensively discusses the matter. Such an emphasis of matter paragraph does not affect the auditor’s opinion. An
emphasis of matter paragraph may also be used to report matters other than those affecting the financial statements
(e.g. if there is a misstatement of fact in other information included in documents containing audited financial
statements).
(iii) is clearly distinguishable from (i) and (ii) because (i) and (ii) affect the opinion paragraph, whereas (iii) does not.
(i) and (ii) are distinguishable by the degree of their impact on the financial statements. In (i) the effects of any disagreement
or limitation on scope can be identified with an ‘except for …’ opinion. In (ii) the matter is pervasive, that is, affecting the
financial statements as a whole.
(ii) can only arise in respect of a limitation in scope (i.e. insufficient evidence) that has a pervasive effect. (i) is not pervasive
and may also arise from disagreement (i.e. where there is sufficient evidence).

正确答案：
83. (in) salt water 

正确答案：ABC

正确答案：A

正确答案：A

正确答案：
(c) It has become increasingly common for audit firms to include a disclaimer paragraph within the audit report. However, it is
not a requirement of auditing standards and individual audit firms need to assess the advantages and disadvantages of the
use of a disclaimer paragraph.
The wording is used to state the fact that the auditor’s report is intended solely for the use of the company’s members as a
body, and that no responsibility is accepted or assumed to anyone other than the company and the company’s members as
a body.
The main perceived advantage is that the disclaimer should help to reduce the exposure of the audit firm to liability claims
from anyone other than the company or the company’s body of shareholders. The disclaimer makes it clear that the audit
firm reports only to those who appointed the firm, i.e. the members of the company, and this may make it more difficult for
the audit firm to be sued by a third party.
It is also argued that the use of a disclaimer could help to bridge the ‘expectation gap’ by providing a clearer indication of the
responsibility of the auditor.
In this way the audit firm can manage its risk exposure in an increasingly litigious environment. Recent high profile legal cases
against audit firms, such as the Bannerman case in Scotland, illustrate that an audit firm’s duty of care can extend beyond
the company and its shareholders, and that audit firms should consider how to protect themselves against liability claims.
Tutorial note: It is appropriate here to quote recent cases such as the Bannerman case to illustrate the reason why audit
firms face increased potential exposure to claims from third parties. However, knowledge of specific legal cases is not
required to gain full marks for this requirement.
However, it can be argued that a disclaimer does not necessarily work to protect an audit firm. Each legal case has individual
circumstances, and while a disclaimer might protect the audit firm in one situation, equally it may not offer any protection
where the facts of the case are different.
In addition, it is often argued that if an audit firm conducts an audit using full due care and diligence, there is no need for a
disclaimer, as a high quality audit would be very unlikely to lead to any claims against the audit firm. Consequently, it could
be argued that the use of disclaimers as a means to limit liability could permit low quality audits to be performed, the auditors
being confident that legal cases against them are restricted due to the presence of a disclaimer within the audit report.

正确答案：
不管出于什么原因，我在城里打招呼得到的回应比在乡村少得多。

正确答案：A
50．A【精析】该题为推理题。根据第二段第一句“Granting all this，the fact remains that the trans-Atlantic slave trade conducted by the Eu- ropeans was entirely different in quantity and quality from the tradi- tional type of slavery that had existed within Africa.”可知，作者表示虽然第一段认为非洲本地的奴隶制度与欧洲的奴隶制度本质上是一致的，但是欧洲组织的奴隶贸易在数量上和质量上都完全不同于非洲传统的奴隶制度，接下来作者主要讲述了欧洲奴隶制度的特点。因此，第二段对第一段观点提出了质疑，故选择A项。

参考答案：A