The _______ is nearly dead , so I can not start the car again.

This river is so big that it is impossible to build a _______under it without modern technology.

All the memories of his childhood had _______ from his mind by the time he was 65.

Although the trffic is not busy, he likes to drive at a_______ speed.

With the _______of Mary, all the girl students are eager to go to the party.

当尚未调整的错报或漏报的汇总数接近重要性水平时，注册会计师应对实施追加实质性程序或提请被审计单位调整()

定期盘点存货，合理确定存货的数量和状况是注册会计师的责任()

实施实地观察审计程序时，审计人员可以以固定资产明细账为起点，进行实地追查，以证明会计记录中所列固定资产确认存在，并了解其目前的使用状况;也可以以实地为起点，追查至固定资产明细分类账，以获取实际存在的固定资产均以入账的证据()

一般说来，评估的重大错报风险越高，审计程序的范围应越大()

在产品按定额成本计价时，在产品费用脱离定额的差异全部由完工产品成本负担。()