K注册会计师负责对E公司2005年度会计报表进行审计。E公司2005年度会计报表批准报出口为2006年2月20日。在审计过程中，K注册会计师遇到以下与所得税有关的事项，请判断K注册会计师的相关审计处理建议是否正确。
2005年10月，E公司因偷税而按规定补缴了2004年度所得税100 000元，并将其计入2005年度的所得税费用。K注册会计师建议进行追溯调整。()
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极限编程(eXtreme Programming)是一种轻量级软件开发方法，(28)不是它强调的准则。
A. 持续的交流和沟通
B. 用最简单的设计实现用户需求
C. 用测试驱动开发
D. 关注用户反馈
Joyflight was not sold because ______.
A. Barmond believed the price was too high.
Barmond's new owner decided against the purchase.
C. Barmond felt unhappy with Joyflight's performance.
The company attracts families because ______.
A. it arranges joint activities for adults and children.
B. it has staff who look 'after children.
C. it provides free holidays for children.
In what way is Linda Robinson typical of the company's senior staff？
A. She started working for the company at a low level.
B. She brought experience from another industry.
C. She used to run her own company.
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