注册会计师应当就计划实施的审计程序的性质、时间和范围等详细情况直接与被审计单位治理层沟通。()
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If you hang back, and reserve and criticise at first, you are preventing yourself from getting the fullest possible value from what you read.
This Ashley Wilkes in his faded, patched uniform, his blond hair bleached tow by summer suns, was a different man from the easy-going, drowsy-eyed boy she had loved to desperation before the war. And he was a thousand times more thrilling. He was bronzed and lean now, where he had once been fair and slender, and the long golden moustache drooping about his mouth, cavalry style, was the last touch needed to make him the perfect picture of a soldier.