Paragraph 5 ______

正确答案：D

33．答案为D  根据上下文可猜出调皮的男孩冲到街中，因此选D。

正确答案：
(c) It has become increasingly common for audit firms to include a disclaimer paragraph within the audit report. However, it is
not a requirement of auditing standards and individual audit firms need to assess the advantages and disadvantages of the
use of a disclaimer paragraph.
The wording is used to state the fact that the auditor’s report is intended solely for the use of the company’s members as a
body, and that no responsibility is accepted or assumed to anyone other than the company and the company’s members as
a body.
The main perceived advantage is that the disclaimer should help to reduce the exposure of the audit firm to liability claims
from anyone other than the company or the company’s body of shareholders. The disclaimer makes it clear that the audit
firm reports only to those who appointed the firm, i.e. the members of the company, and this may make it more difficult for
the audit firm to be sued by a third party.
It is also argued that the use of a disclaimer could help to bridge the ‘expectation gap’ by providing a clearer indication of the
responsibility of the auditor.
In this way the audit firm can manage its risk exposure in an increasingly litigious environment. Recent high profile legal cases
against audit firms, such as the Bannerman case in Scotland, illustrate that an audit firm’s duty of care can extend beyond
the company and its shareholders, and that audit firms should consider how to protect themselves against liability claims.
Tutorial note: It is appropriate here to quote recent cases such as the Bannerman case to illustrate the reason why audit
firms face increased potential exposure to claims from third parties. However, knowledge of specific legal cases is not
required to gain full marks for this requirement.
However, it can be argued that a disclaimer does not necessarily work to protect an audit firm. Each legal case has individual
circumstances, and while a disclaimer might protect the audit firm in one situation, equally it may not offer any protection
where the facts of the case are different.
In addition, it is often argued that if an audit firm conducts an audit using full due care and diligence, there is no need for a
disclaimer, as a high quality audit would be very unlikely to lead to any claims against the audit firm. Consequently, it could
be argued that the use of disclaimers as a means to limit liability could permit low quality audits to be performed, the auditors
being confident that legal cases against them are restricted due to the presence of a disclaimer within the audit report.

正确答案：
saying hello to each other / greeting each other / saying hello

正确答案：A

正确答案：A
50．A【精析】该题为推理题。根据第二段第一句“Granting all this，the fact remains that the trans-Atlantic slave trade conducted by the Eu- ropeans was entirely different in quantity and quality from the tradi- tional type of slavery that had existed within Africa.”可知，作者表示虽然第一段认为非洲本地的奴隶制度与欧洲的奴隶制度本质上是一致的，但是欧洲组织的奴隶贸易在数量上和质量上都完全不同于非洲传统的奴隶制度，接下来作者主要讲述了欧洲奴隶制度的特点。因此，第二段对第一段观点提出了质疑，故选择A项。

正确答案：B

正确答案：A

正确答案：B
B 解析：第四段的第二句为主题句，意为：我们大多数的能量都来自太阳。B项The Most Important Source of Energy(最重要的能量来源)与主题句意思吻合，故选B。

正确答案：ABC

正确答案：D