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听力原文：Kim Gowland, a gallery executive, said: "looking at art is a stress-relieving activity. What we are trying to do is to encourage people who work in the city to spend half an hour of their lunch break in the gallery, to chili out rather than rush around the shops."
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In an ideal world, there would be no barriers to immigration, just as there are increasingly few to the free movement of goods and capital. It is intrinsically repugnant, as well as inefficient, that some people can travel freely almost anywhere while others cannot. Migrants are usually enterprising people, who enrich their new countries as well as themselves. That is the philosophy on which the United States, in particular, has been built. "Understand what made America," George Bush reminded the Senate this week, as it considered proposals to reform. or restrict immigration.
In the real world, rich democracies try to manage the flow of immigrants. That is because people, unlike widgets or dollars, bring their own culture and complications with them. The United States, with its long border with Mexico where wages are barely a fifth as high, faces a particular challenge. More than 11m migrants are reckoned to be in the country, illegally, with another 500, 000 entering each year. Four-fifths of them were born in Mexico or elsewhere in Latin America, reckons the Pew Hispanic Centre.
This flow has become an increasingly charged political issue, and not just along the border. It has set House against Senate and divides both Republicans and Democrats. To his credit, Mr. Bush has long supported rational reform. of immigration law. But in this, he does not command his own party.
Opponents claim that migrants get more back in services than they pay in taxes. Most are unskilled and, it is argued, have depressed wages at the bottom of the pile. Some Americans feel threatened by an "invasion" of Spanish-speakers from next door. Most sensitively of all, since the terrorist attacks of September 11th 2001, Americans are alarmed that their territory can be penetrated with relative ease. Such thinking has energised the nativists in the Republican Party, who sense the issue is a vote-winner in the mid-term election.
In December, the House passed the Sensenbrenner bill. This would make illegal immigration a felony, make it a crime for anyone (including their own families) to help illegal migrants, and vote money to build a wall along much of the border. This bill would be not just divisive but even less enforceable than current laws. Its harshness has prompted a reaction, and not just in Mexico. On March 25th, some 500,000 took to the streets of Los Angeles while smaller protests took place in other cities. Note that the demonstrations were bigger than any so far mustered against the war in Iraq.
Opponents of the Sensenbrenner bill include an unlikely alliance of business groups, the Catholic church and Latinos. They make several points. One is that it makes no sense to criminalise hard-working families. Another is that immigrants have helped to make American businesses, farms and factories more competitive by doing jobs that natives are increasingly reluctant to do. The Congressional Budget Office reports that migrants have cut the wages of the shrinking number of native high-school dropouts by anywhere between zero and 10%, but that any fall may not be permanent. Latinos do assimilate, albeit more slowly than some other migrant groups. Lastly, el norte is no soft touch: more than 400 Mexicans died last year trying to cross the border.
Many senior figures in both parties, ranging from John McCain on the right to Ted Kennedy on the left, favour the kind of compromise espoused by Mr. Bush. In the Senate Judiciary Committee on March 27th, they prevailed. By 12 votes to six, they approved a bill that would combine tougher border enforcement with a scheme under which existing illegals could obtain a visa and, eventually, citizenship. A further 4011,000 visas would be issued each year for new arrivals. This is probably about the best compromise that could be reached, although its passage by the full Senate, let alone a conference of both houses, is far from certain.
To make s

背景资料
某承包人承接了一条高速公路的交通工程，公路全线长60km，有7座互通立交，全线设7个收费站和一个收费、监控、通信分中心，并且收费分中心和监控分中心设于同一个大厅内。本公路的收费视频监视系统采用收费站和分中心两级监视方式，各收费站设有广场遥控摄像机，收费车道、收费亭、收费站监控室及金库等处都设固定摄像机，在收费站有人值班的监控室内设有视频切换控制系统、彩色监视器组、数字录像机、控制键盘等设备，每个收费站选择两路视频信号送至收费、监控分中心进行监视，在分中心能任意切换选择收费站的各个摄像机视频图像。
此外，本公路的监控系统中各互通立交处都设有1台遥控摄像机，用于监视道路的交通状况，7台遥控摄像机都用光端机和光纤将视频图像传送至监控、收费分中心进行监视，收费与监控分中心合用一套视频设备，其视频设备的构成与收费站的基本相同。
为了提高项目经济效益，项目经理部加强管理，及时识别处理变更并调整合同价款。半年后，工程完工，经监理工程师同意后，施工单位申请交工验收。
问题
1．说明收费视频监视系统的功能。
2．试将本路收费与监控系统中的视频监视系统分出三个不同范围的子系统，供系统调 (测)试时选用。
3．对于该项目发生的工程变更，如果合同中有适用于变更工程的价格，可按合同已有价格计算变更合同价款，对于没有适用于变更工程的价格，该如何处理？
4．交工验收时，验收组除应听取和审议施工单位关于工程施工情况的报告外，还要审议哪些报告？如果工程验收不合格，施工单位应做何处理？

A注册会计师接受委托,审核W股份有限公司对2003年12月31日与会计报表相关的内部控制有效性的认定。注册会计师根据审核计划,了解测试相关内部控制,并按约定于2004年1月20日出具如下审核报告。
要求:
(1)请回答注册会计师在测试内部控制执行的有效性时,通常执行哪些程序？
(2)请指出内部控制审核报告中不恰当之处,并予以更正。(后附内部控制审核报告)
内部控制审核报告
W股份有限公司:
我们接受委托,审核了贵公司管理当局对2003年12月31日与会计报表相关的内部控制有效性的认定。我们的审核是根据《独立审计基本准则》和《独立审计具体准则第9号———内部控制与审计风险》进行的。在审核过程中,我们实施了包括了解、测试和评价内部控制设计的合理性和执行的有效性,以及我们认为必要的其他审计程序。我们相信,我们的审核为发表意见提供了合理的基础。内部控制具有固有的限制,存在由于错误或舞弊而导致错报发生和未被发现的可能性。
此外,由于情况的变化可能导致内部控制变得不恰当,或降低对控制政策、程序遵循的程度。因此,我们的审核意见仅仅针对我们发现的内部控制缺陷,不应视为对内部控制发表鉴证意见。
我们认为,贵公司按照××标准于12月31日在所有重大方面保持了与会计报表相关的有效的内部控制。
××会计师事务所(公章) 中国注册会计师(签名盖章)
地址:
2004年1月20日

价值评价的含义及在价值评价过程中所应把握的原则。