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审计的职能和作用?

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正确答案:

一、审计的职能 (1)经济监督职能(2) 经济评价职能(3)经济鉴证职能

二、审计的作用 (1)制约作用(2)促进作用(3)证明作用

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FelicityLawrence ThursdayDecember28,2006 TheGuardian 1.ConsumersaretobepresentedwithtworivalnewyearadvertisingcampaignsastheFoodStandardsAgencygoespublicinitsbattlewiththeindustryoverthelabellingofunhealthyfoods. 2.TheGuardianhaslearnedthattheFSAwilllaunchaseriesof10-secondtelevisionadvertsinJanuarytellingshoppershowtofollowared,amberandgreentrafficlightlabellingsystemonthefrontoffoodpacks,whichisdesignedtotackleBritain’sobesityepidemic. 3.Thecampaignisadirectresponsetoaconcertedattemptbyleadingfoodmanufacturersandretailers,includingKellogg’sandTesco,toderailthesystem.Theindustryfearsthattrafficlightswoulddemoniseentirecategoriesoffoodsandcouldseriouslydamagethemarketforthosethatarefatty,saltyorhighinsugar. 4.TheUKmarketforbreakfastcerealsisworth£1.27bnayearandthemanufacturersfearitwillbeseverelydentedifredlightlabelsareputonpackagingdrawingattentiontothefactthatthemajorityarehighinsaltand/orsugar. 5.Theindustryisplanningamajormarketingcampaignforacompetinglabellingsystemwhichavoidscolour-codinginfavourofinformationaboutthepercentageof"guidelinedailyamounts"(GDAs)offat,saltandsugarcontainedintheirproducts. 6.Thebattleforthenation’sdietcomesasnewrulesontelevisionadvertisingcomeintoforceinJanuarywhichwillbaradvertsforunhealthyfoodsfromcommercialbreaksduringprogrammesaimedatchildren.SourcesattheTVregulatorsarebracedforalegalchallengefromtheindustryandhavedescribedthelobbyingeffortstoblockanynewadbanorcolour-codedlabellingas"themostferociouswe’veeverexperienced". 7.Ofcom’schiefexecutive,EdRichards,said:"Wearepreparedtofaceuptoanylegalactionfromtheindustry,butweverymuchhopeitwillnotbenecessary."TheFSAsaiditwasexpectinganonslaughtfromtheindustryinJanuary.SeniorFSAofficialssaidthemanufacturers’effortstoundermineitsproposalsonlabellingcouldthreatentheagency’scredibility. 8.TerrenceCollis,FSAdirectorofcommunications,dismissedclaimsthattheproposalswerenotbasedonscience."WehavesomeofthemostrespectedscientistsinEurope,bothwithintheFSAandinourindependentadvisorycommittees.ItisunjustifiedandnonsensicaltoattacktheFSA’sscientificreputationandtotrytoundermineitscredibility." 9.TheFSAisunderstoodtohavebriefeditsadagency,United,beforeChristmas,andwillaimtoairadsthatare"non-confrontational,humorousandfactual"asacounterweighttoindustry’seffortsaboutthesametime.Theagency,however,willhaveatinyfractionofthebudgetavailabletotheindustry. 10.GavinNeath,chairmanofUnileverUKandpresidentoftheFoodandDrinkFederation,hassaidthattheindustryhasmadeenormousprogressbutcouldnotacceptred"stop"signsonitsfood. 11.AlastairSykes,chiefexecutiveofNestléUK,saidthatundertheFSAproposalsallhiscompany’sconfectioneryandmostofitscerealswouldscoreared."Arewesayingpeopleshouldn’teatconfectionery?We’redrivenbyconsumersandwhattheywant,andmuchofwhatwedohasbeentomakeourproductshealthier,"hesaid. 12.ChrisWermann,directorofcommunicationsatKellogg’s,said:"Inprinciplewecouldneveraccepttrafficlightlabelling." 13.TherivallabellingschemeintroducedbyKellogg’s,Danone,Unilever,Nestlé,KraftandTescoandnowfavouredby21manufacturers,usesanindustry-devisedsystembasedonidentifyingGDAsofkeynutrients.TescosaysithastestedbothtrafficlightsandGDAlabelsinitsstoresandthatthelatterincreasedsalesofhealthierfoods. 14.ButtheFSAsaiditcouldnotlivewiththisGDAsystemalonebecauseitwas"notscientific"oreasyforshopperstounderstandataglance. Questions1-6 AnswerthequestionsbelowusingNOMORETHANTHREEWORDSfromthepassageforeachanswer. 1.Whenwillinstructionsbegivenonreadingthecolor-codedlabels? 2.Wherecancustomersfindtheredlightlabels? 3.WhatproblemistheFSAtryingtohandlewiththelabelingsystem? 4.Whichproductsellswellbutmaynotbehealthy? 5.Whatinformation,accordingtothemanufacturers,canbelabeledonproducts? 6.Whatcannotbeadvertisedduringchildren’sprogrammes? Questions7-13 Usetheinformationinthetexttomatchthepeople(listedA-E)withtheopinions(listed7-13)below.Writetheappropriateletter(A-E)forquestions1-7. NBYoumayuseanylettermorethanonce. AEdRichard BTerrenceCollis CGavinNeath DAlastairSykes EChrisWermann 7.Generallywewillnotagreetousetheredlightlabels. 8.ItisunreasonabletodoubtifFSAistrustworthy. 9.Wearetryingtomeetourconsumers’needs. 10.Thefoodindustryhasbeenimprovinggreatly. 11.Thecolor-codedlabelingsystemisscientific. 12.OurproductswillbelabeledunhealthybytheFSA. 13.Wearereadytoconfrontthemanufacturers.
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SellingDigitalMusicwithoutCopy-protectionMakesSense A. Itwasuncharacteristicallylow-keyfortheindustry’sgreatestshowman.ButtheessaypublishedthisweekbySteveJobs,thebossofApple,onhisfirm’swebsiteundertheunassumingtitle“ThoughtsonMusic”hasnonethelessprovokedavigorousdebateaboutthefutureofdigitalmusic,whichAppledominateswithitsiPodmusic-playerandiTunesmusic-store.Atissueis“digitalrightsmanagement”(DRM)—thetechnologyguardingdownloadedmusicagainsttheft.SincethereisnocommonstandardforDRM,italsohastheside-effectthatsongspurchasedforonetypeofmusic-playermaynotworkonanother.Apple’sDRMsystem,calledFairPlay,isthemostwidespread.SoitcameasasurprisewhenMr.JobscalledforDRMfordigitalmusictobeabolished. B. ThisisachangeoftackforApple.IthascomeunderfirefromEuropeanregulatorswhoclaimthatitsrefusaltolicenseFairPlaytootherfirmshas“lockedin”customers.SincemusicfromtheiTunesstorecannotbeplayedonnon-iPodmusic-players(atleastnotwithoutalotoffiddling),anyiTunesbuyerwillbedeterredfromswitchingtoadevicemadebyarivalfirm,suchasSonyorMicrosoft.WhenFrenchlawmakersdraftedabilllastyearcompellingAppletoopenupFairPlaytorivals,thecompanywarnedof“state-sponsoredpiracy”.OnlyDRM,itimplied,couldkeepthepiratesatbay. C. 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