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A注册会计师是Y公司2005年度会计报表审计的项目经理，在对审计工作底稿详细复核过程中，注意到以下事项，请代为判断助理人员得出的相关审计结论是否正确。
助理人员认为：Y公司的关联方G公司由于是一人有限责任公司，所以在每一会计年度终了时编制财务会计报告，不必经会计师事务所审计。()

A. 正确
B. 错误

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助理人员认为：在确定合并会计报表的合并范围时，如果子公司资产总额、销售收入及当期净利润按照有关标准得出的比例均在10%以下，根据审计的重要性原则，该子公司可以不列入合并范围。()

A. 正确
B. 错误

A注册会计师是Y公司2005年度会计报表审计的项目经理，B注册会计师是ABC会计师事务所的部门负责人，在完成审计外勤工作时，须对审计工作底稿进行二级复核，请代为进行审核，并分别就重要会计账项的审计、重要审计程序的执行，以及审计调整事项等方面进行重点把关。
项目经理于2006年3月12日对Y公司的存货进行监盘，监盘中由于恶劣的天气而导致注册会计师无法参与盘点。经测试，Y公司存货的内部控制不健全，A注册会计师根据所选派的 3位农民兄弟实施存货监盘，结果显示盘点日账实相符，据以得出资产负债表日存货真实存在的审计结论。()

A. 正确
B. 错误

收容教育工作的主管机关是县级公安机关。()

A. 正确
B. 错误

听力原文： One of the first things a visitor does upon arrival in another country is to get to know the local money. American money is unlike the money used in many other countries, since the bills, or paper money, are all the same colour and size no matter how much it is. Visitors should be careful to look at the bill before giving it out. Besides, new bills often stick together.
The coins of every country are difficult to learn at first. American coins are represented by the cent sign. Also the size of American coins do not show the value. For example, the 10-cent coin is smaller than the 5-cent coin, although it is worth twice as much. All United States coins are silver coloured, except for the "penny" (one-cent piece) , Which is a brown coin. Here are more details about Ameican coins.
Why are American bills or paper money unlike that in many other countries？

American bills are not the same color.
B. American bills are the same size and color.
C. American bills are the same color but different size.