人口问题的英文作文（汇总20篇）

“横看成岭侧成峰，远近高低各不同。”一句流传千古的佳句，正是因为这句诗，往往在许多事情之上，能给我们以启迪。

看待问题，从现代科学角度来讲，我们都注重多角度、多元化的去思考。单一的思考问题，只会成为我们的绊脚石。有一句谚语说到“悲观的人虽生犹死，乐观的人永葆青春。”这句名言中的不同的人会产生不同的结果的原因何在？就是因为他们所看待问题的角度不同罢了，乐观的人以一种乐观的角度看待，所以永葆青春。一个坏的事情，若是你换了一个角度去看待它，也许就不至于那么糟糕了。这就是问题的多角度化思考。

人生是单方面的，但角度却是多元化的。我看到过这样一个例子：印度的圣雄甘地有一次在乘火车之际，匆忙之间被卡掉了一只鞋子在铁轨的旁边，眼看火车就要启动了，甘地马上把另一只鞋子脱了下来扔在那只鞋旁边，车上有人迷惑了，“你怎么把另一只也丢掉了呢？”他不慌不忙地说：“这样了，原来只能捡一只鞋穿的人就有一双了。”正因为甘地他思考问题的多角度化，既然自己得不到，让给别人也不是很好的事吗。人生亦是如此，所以我们在人生当中也应注意问题的多角度化。

一片落叶，你也许会看到“零落成泥碾作尘”的悲惨命运，但只要换个角度想，你便会发现它“化作春泥更护花”的高尚节操。“河有两岸，事有两面”，“塞翁失马焉知非福”。从另一方面来说，问题的多角度化也就是说考虑问题要全面客观，不能被某一个角度而狭隘了思想。著名的物理学家爱因斯坦，二战时期，写了关于原子弹的信给美国总统罗斯福，劝说他建造原子弹。罗斯福欣然接受。自从原子弹在日本爆炸后，爱因斯坦看到了原子弹的威力，以及各国之间的核竞赛，意识到自己的过错，于是奔走各国，游说放弃核武器。他热爱和平的心是对的，可是反过来想，造成这样的后果是因为什么？正是当初他创造核武器的时候考虑问题没有多角度化，并没有向长远思考，所以才会这样。

从这几个事例来看，也就印证了开头的那句“横看成岭侧成峰，远近高低各不同”。不同角度不同的态度，不同的过程，不同的结果。但在换位思考的同时，也应全面的客观的看待。此之为问题的多角度化也。

★容颜易老，青春会跑，人生知己太少!父爱天高，母恩难报，痴情恋人难找!热血波涛，壮志凌霄，曾经沧海狂笑!痛苦忘掉，伤痕会好，难得认识你真好!

★ looks easy old, the youth will run, the life friend too little! Father sky, Tu mother difficult newspaper, lovers to find love! Blood the waves, a trumpet creeper, have sailed the seven seas laugh! Forget the pain, injuries will be good, not nice to know you!

★如果可以，请不要对我的祝福感到厌烦;如果可能，请时时想起关心你的我;如果愿意，请让我分享你的喜怒哀乐!

★ if you can, please do not tired of my blessing; if possible, please always remember concern you of me; if you like, please let me share you the passions!

★如果一滴水代表一个祝福，我送你一个东海;如果一颗星代表一份幸福，我送你一条银河;如果一棵树代表一份思念，我送你一片森林。

★ if a drop of water represents a blessing, I send you a sea; if a star on behalf of a happy, I send you a galaxy; if a tree represents a miss, I send you a forest.

★铃声是我的问候，歌声是我的祝福，雪花是我的贺卡，美酒是我的飞吻，清风是我的拥抱，快乐是我的礼物。

★ bell is my greetings, singing is my blessing, snowflake is my card, wine is my kiss, the breeze is I embrace, happiness is my gift.

★山泉，像一根琴弦，日日夜夜弹奏着家乡的山歌，带着我的问候，飞出山谷，流入江海，寻觅着你的踪影。

★ spring, like a string, day and night playing the folk songs, bring my greetings, flying out of the valley, flowing to the sea, looking for you.

★山上青松山下花，花笑青松不如她，有招一日寒霜降，只见青松不见花。愿友学习青松志，祝你前途比梅红。

★ mountain pine mountain flowers, flowers smile is better than the pine her, for a day frost descending, see pine flower disappeared. May friends learn Chung Chi, wish your future than Mei red.

★神说，所谓幸福是有一颗感恩的心，一个健康的身体，一份称心的工作，一位深爱你的爱人，一帮信赖的朋友，当你收到此信息，一切随之拥有!

★ God said, happiness is a thankful heart, a healthy body, the work of a heart, a love of your lover, a trusted friend to help, when you received this information, all subsequent owners!

★手机一开笑口常开;手机一响黄金万两;短信一到一生好报;短信读到好事天天围你绕。

★ mobile phone a smile; mobile phone rang gold; SMS to life well; short message read good every day around you around.

★思念是一季的花香，漫过山谷，笼罩你我，而祝福是无边的关注，溢出眼睛，直到心底，愿愉快伴你一生。

★ missing is a season of flowers, over the valley, over you and me, and blessing is boundless attention, overflow the eye, until the heart, wish you a happy.

★草长莺飞七月天，转眼一晃又半年，发条短信寄祝愿：身体健康多赚钱!

★ spring day in July, it passed and the first half of the year, Clockwork SMS send wish: healthy body to make more money!

★茶要喝浓的，香到心里;酒要喝醉的，醒不来的;人要最爱的，下辈子接着爱的;朋友要永远的，看手机的这个，不错!

★ tea to drink thick, sweet to the heart; wine to drunk, not to wake up; people to love, then love life; friends always look this good, mobile phone!

★大地知道天空的真诚，因为有雨滋润;海岸知道海的真诚，因为有潮抚弄;我知道你的真诚，因为有心语传递。

★ the earth knows firmamental sincerity, because of having rain to moisten; coast knows the sincerity of sea, because the tide to fondle; I know you are sincere, because the heart transfer.

★大海因浪花而美丽，人生因友谊而充实，我把快乐的音符作为礼物送给你,愿爱你的人更爱你,你爱的人更懂你!

★ sea by waves and beautiful, life is richer because of friendship, I have a happy notes as a gift to you, to love you more love you, you love the people know you more!

★当你收到这条短信时，同时也收到我送给你的忘忧草与幸运草，忘忧草能让你忘记烦恼，幸运草能带给你幸运与快乐。

★ when you receive this message, also received the grass and Clover I gave you, Nepenthes can let you forget the troubles, lucky grass can bring you happiness and joy.

★轻轻拨动你的号码，让你知道我的到来;慢慢放飞我的祝福，让你感到我的存在。让风儿送去我的心声，让星星传递我的问候，希望你天天快乐。

★ dial your number, let you know my arrival; slowly release my blessing, let you feel my existence. Let the wind send my heart, let the stars send my greetings, wish you happy every day.

★当你早上开机时，能见到我对你的祝福，一朵心中的玫瑰，为你带来一天的好运。

★ when your morning boot, you can see me on the blessings, one of the hearts of roses, you bring a day of good luck.

★对你的思念像袅袅的轻烟不绝如缕，对你的祝福似潺潺的小溪伴随一生一世。

★ miss you like a curl of smoke linger on faintly, wishes to you like a babbling brook accompanies ones whole life.

★方寸间，历数世上桑田沧海;时空里，细问人间暑往寒来;是朋友，星移斗转情不改;是知音，天涯海角记心怀。

★ it, listing the world vicissitudes; space and time, ask the world through four seasons; friends, change of the seasons situation not changed; is a bosom friend, the remotest corners of the globe to remember heart.

★风是透明的，雨是滴答的，云是流动的，歌是自由的，爱是用心的，恋是疯狂的，天是永恒的，你是难忘的。

in the spring and autumn period, a man in the state of song raised monkeys. the monkeys could understand what he said.

as the man became poor, he wanted to reduce the monkeys food. he first suggested that he give them three acorns(橡子) in the morning and four acorns in the evening.

thereupon, the monkeys protested angrily. then their owner said, "how about four in the morning and three in the evening?" the monkeys were satisfied with that.

this idiom originally meant to befool others with tricks. later it is used to mean to keep changing ones mind.

Today is the first day I stay at Zhejiang University.I’m happy and

excited.In the morning,I got up early.I felt fresh.After washed my face and

brushed my teeth,I had delicious food for breakfast.I made some friends.They are

friendly.In our bedroom,Xu Chao is our bedroom rules,I hope everyone has a good

trip at Zhejiang University!At night,I’m a little tired,but relaxing,too.I think

tomorrow will be fine,too!I look forword to it.

一天，数学家觉得自己已受够了数学，于是他跑到消防队去宣布他想当消防员。消防队长说：“您看上去不错，可是我得先给您一个测试。”消防队长带数学家到消防队后院小巷，巷子里有一个货栈，一只消防栓和一卷软管。消防队长问：“假设货栈起火，您怎么办？”数学家回答：“我把消防栓接到软管上，打开水龙，把火浇灭。”消防队长说：“完全正确！最后一个问题：假设您走进小巷，而货栈没有起火，您怎么办？”数学家疑惑地思索了半天，终于答道：“我就把货栈点着。”消防队长大叫起来：“什么？太可怕了！您为什么要把货栈点着？”数学家回答：“这样我就把问题化简为一个我已经解决过的问题了。”

[有关数学家们的趣事的作文

生活就像一艘孤独的船，在浩瀚的海洋中漂浮不定。

生活就像一条长河，汹涌澎湃，甚至永远枯竭。

生活就像一场梦。高潮一解除就结束了。

生活就像一座木桥，充满无尽的艰辛和疲惫。

生活就像一场战争，但勇敢的战斗会带来失败。

朋友，时间就是金钱，时间就是生命。在坎坷的人生道路上，没有人会给你重新开始的机会。你只能依靠自己，你只能依靠自己。谁希望他的生活充满遗憾和遗憾？谁会后悔，直到他离开并回顾他过去的生活？为了不让自己在人生的道路上留下遗憾，为了不让自己的时间白白流逝，让我们努力工作吧！战斗！战斗！相信自己，相信生活，不要后悔。

三个人的生活也可以是一杯醇酒。慢慢享受，仔细品味。自然，生活的味道也可以表达出来。

我妈妈曾经问我，“你想要什么样的生活？”，简洁的回答让我耳目一新:“充实、幸福和美好的生活。”

当然，不管未来的命运如何，我希望当我回顾我的生活时，我不会因为浪费时间而后悔，也不会因为留下遗憾而感到一生的伤害和失落。

生活是多变的。也许此时你正在一位高级白领的办公室里享受咖啡，但明天你会因为某种原因而失业。也许你是一个悲伤的人，担心此时找不到工作。明天，也许会有一份适合你的工作对你说:嗨！和孩子们在遥远的山里，也许你被大山挡住了，也许你因为贫穷而错过了书，也许你和你的父母将你带到哪里，不要悲伤，不要憎恨生活，无论发生什么，都不要放弃，点燃你生活的斗志。生活的磨练和打击会让你这个在逆境中成长的孩子变得更加坚强。

相信生活，只要你付出，你就会收获。

世界是美好的，因为它有生命。奇妙之处在于创造了宝贵的生命和无数的奇迹。

生命感知测试成分4水，是一种液体；冰是固体；水蒸气是一种气体。这三个物体有许多不同之处。

零度以下的冰虽然晶莹剔透，但只能呆在原地，变成井底之蛙。

水，常温，纯净透明，沿着河流不断流动，但它生活在地球上。

水蒸气虽然不可接触，但却心胸宽广，知识渊博，雄心勃勃。

生活就像这水一样，每天都需要进步，不能随波逐流。如果一个人对学习的态度保持为零，那么他的知识只能停留在原地。龚玉就是一个例子。不管他的邻居怎么说他，他从不放弃信仰，坚持自己的原则。最后，经过很长一段时间和他的儿孙们的辛勤劳动，一座高大雄伟的山被龚玉变成了一张“脸”。

生命不能像水一样，因为水是无声无色的。尽管它不停地流动，想去哪里就去哪里，但它的生活一直很平庸。田亮也是一个很好的例子。自从他成为雅典奥运会跳水冠军后，他整天都在做广告赚钱。他没有野心，被国家队淘汰了。

导读：助人为乐是中华民族的传统美德，你有没有想过使用英文来写一篇关于助人为乐的作文呢，下面小编为大家带来关于助人为乐的英文作文范文，希望能帮助到大家。

助人为乐（一）

Everyone likes to help others.That makes you happy and feel better about life.

The volunteer/A Kind DeedJohn is a very kind and generous boy.He likes to help other people who are in need.One day,his teacher,Miss Lee announced to the lass that there would be a trip to an old folks home.Miss Lee asked for volunteers to help to clean the old folks home.Many of Johns classmates did not want to volunteer.They knew that it would be hard work and tiring cleaning the old folks home.However,John raised his hand immediately.He did not mind the hard work as long as he can help the elderly people.On the day of the trip,John was excited and anxious.When he reached the old folks home,he started cleaning the place.He helped to clean the washrooms,wash the windows and mop the floor.The teachers were amazed at Johns hardworking and positve attitude he had.Johns friends felt bad and followed his fine example and worked hard too.At the end of the day,the teachers praised their remarkable efforts and took them to a fast food restaurant for some refreshments.When John reached home,he was feeling very tired yet his happy for what he had done today.

助人为乐（二）

In school,I work very hard and I rank in the top of my class.Therefore,my classmates would like to ask me some questions about study when they do not ask for teachers.I like helping others.Firstly,when others need help,I want to give them a hand.They come to me,because they trust me.This makes me happy.Secondly,I can get help from others,too.Once you did some favors to them,they are more likely to help you.Finally,helping others is helping myself,too.When I solve problems,I get improvement at the same time.

The pictures symbolically illustrate pollution is becoming increasingly serious around the globe. In the first cartoon， a man is scorching the earth on a chimney. In the second one， a famous ancient Chinese poet， Wang Bo is astonished by the heavy smoke poured by chimneys into the air and dirty river polluted by a factory. We are informed that “the autumn river is the same color with the sky”。

The drawer is sending a message about the significance of the need for everyone to fight against the danger of environmental pollution. There is no denying that the industry is indications of civilization， proGREss and development. Unfortunately， as industry develops， so will the number of factories， and the amount of industry pollutants. We are so development-oriented that we almost can sacrifice our blue sky and pure water in order to obtain a little material gain.

As a consequence， it is imperative for us to take drastic actions. On the one hand， the factories should be equipped with devices which can dispose of waste gas and water so as to prevent them from polluting our planet. On the other hand， there should be an increasingly loud voice from the public for firm actions against poisonous gas sent off and unhealthy water polluted by factories.

In recent years,protecting the environment is becoming more and more important to the whole human beings.It is everyones duty to do someting good to the environment around us.

As middle school students,we can also do a lot of helpful things.For example,we can protect it by not throwing rubbish away.We can save water to make full use of it.

Thingd we can do are a great many.Only when we have the idea of loving our environment can we make a better place to live.So everybody,lets take action!

Dear Christmas father:

Christmas Day falls on the twenty-fifth of December.It is a very happy day

for many boys and girls .Before the term ends in some schools ,the children act

a nativity or “birth” play,showing how Jesus was born in a stable.

On the twenty-fourth of December,all children are very excited.Usually they

are sent to bed early so that their parents can get the presents ready.The

younger children think that Father Christmas will come down the chimney or

fireplace ,so they hang up a sock for him to put presents in.The greedy ones

even hang up a pillow-case or a sack to try to get more presents.Later that

night,Father or Mother will put presents in the sock,and leave others at the

side of the bed.

On Christmas morning,the children wake up very early.Some even turn on the

light at two oclock,and most of them are awake by six oclock although it is

not light in England for another hour or two at this time of the year.Children

look for their presents,and the young ones play while the dinner is prepared.At

about one oclock in the afternoon,the Christmas dinner is brought in.The turkey

or chicken is quickly eaten.Children search in their Christmas pudding for new

coins which are hidden in it.The rest of the day is full of games and eating

until the happiest of all Christmas hollidays comes to an end.

July 18

I have rested for a week. I began to feel bored. So I went out with my

friends. They are my best friends in the middle school. We didn’t go to

someplace special. We just saw the other. We had lunch together. While we were

having lunch, we were still talking about the new school and new friends.

7月18日

我已经休息了一个星期。我开始觉得无聊。所以我与朋友出去。他们是我最好的朋友在中学。我们没去在某处特别。我们看见了其他。我们共进午餐。虽然我们吃午饭，我们仍然谈论新学校和新朋友。

As is apparently revealed in the pie charts above, forty-eight percent of people surveyed have never heard of the International No Motor Vehicle Day while fifty-seven percent are willing to give up driving on such a day. What is betrayed in the pie charts is most thought-provoking.

The implied meaning of the pie charts is both disappointing and exciting. On the one hand, much necessary work still needs to be done with respect to environmental protection. The public ignorance of relevant environmental protection results from inadequate and limited popularity of environmental protection knowledge by relevant government departments at different levels. Since environmental protection is an international issue, we must constantly introduce the advanced and practical practice in other countries to our general public. Only in this way can we promote environmental protection in China. On the other hand, the enhancement of the public awareness of environmental protection is a welcome development. Over the past years, as people’s living standard improves, people attach more importance to the quality of their life. They have a better understanding of the relationship between environment and their daily life. As a result, they are more interested in following positive international models. In sum, we have got a mixed feeling toward the very fact revealed in the pie charts.

In my view, necessary measures should be immediately taken to ensure a nice environment. First of all, government departments at all levels must play a more active role in popularizing international experience and practice of environmental protection. What’s more, the general public should be encouraged to participate more actively in environmental protection. Only in this way can we live in a healthy and harmonious environment.

[英语作文：环保问题

Hi Worried,

I’m sorry to know that you’re having such a bad time at the moment. The

truth is everyone will have one of those periods when things seem to be wrong,

so you don’t have to worry so much. The important thing is to learn to control

your temper so that you may not do or say anything you’ll regret. Here are three

useful tips:

First, talk to someone you trust about how you feel. This is a good way of

letting your anger out without hurting others or yourself. Second, go outdoors

and play team games with your friends, as physical exercise is an effective way

to get rid of anger. And third, remain optimistic about your future. Such a

positive attitude towards life can be helpful in lifting your spirits.

I hope you’ll soon feel calmer and carry on as normal.

Yours,

Jamie

Fathers Day is a holiday to celebrate fatherhood and parenting by males,

just as Mothers Day celebrates motherhood. Typically giving gifts to fathers

and celebrating as a family is the main event of the day. Fathers Day is

celebrated on different days in different countries.

Fathers Day exists almost all over the world to honor and commemorate

fathers or forefathers. In the Roman Catholic tradition, Fathers Day is

celebrated on Saint Josephs Day, March 19, though in most countries Fathers

Day is a secular celebration.

In recent years, retailers have adapted to the holiday by selling

male-oriented gifts such as electronics and tools. Schools and other childrens

programs commonly have activities to make Fathers Day gifts.

In the United States, the driving force behind the establishment of the

celebration of Fathers Day was Mrs Sonora Smart Dodd, born in Creston,

Washington. Her father, the Civil War veteran William Jackson Smart, as a single

parent raised his six children in Spokane, Washington. She was inspired by Anna

Jarviss efforts to establish Mothers Day. Although she initially suggested

June 5, the anniversary of her fathers death, she did not provide the

organizers with enough time to make arrangements, and the celebration was

deferred to the third Sunday of June. The first Fathers Day was celebrated on

June 19, 1910, in Spokane.

Unofficial support from such figures as William Jennings Bryan was

immediate and widespread. President Woodrow Wilson was personally feted by his

family in 1916. President Calvin Coolidge recommended it as a national holiday

in 1924. In 1966, President Lyndon Johnson made Fathers Day a holiday to be

celebrated on the third Sunday of June. The holiday was not officially

recognized until 1972, during the presidency of Richard Nixon.

2004 marks the 10th anniversary of the groundbreaking International Conference on Population and Development (ICPD) in Cairo, Egypt, in 1994.

Ten years ago, on the eve of World Population Day, a new campaign was launched to raise awareness of how international family planning helps save women and childrens lives, safeguard the environment, and slow population growth. 179 governments committed to it when they signed the Program of Action of ICPD, which prescribes the steps that will not only save millions of womens lives but empower（授权, 使能够）societies to achieve a better future.

Today, there are more than 6 billion people on the planet, with half of the worlds population under the age of 25-at or just reaching their childbearing（分娩）years.

Nearly 600,000 women still die each year from pregnancy-related causes. And an estimated 90 percent of infants whose mothers die at childbirth will not survive to their first birthday.

Wild species are becoming extinct 50 to 100 times faster than they naturally would, because of the impact of rapid population growth and increased population density in many countries.

Though population growth is slowing worldwide, more than 90 percent of current growth occurs in the developing world where needs are great and resources are scarce. And these nations have a huge unmet need for family planning services-over 150 million married women of reproductive age in the developing world indicate that they would prefer to postpone childbearing but are not using any method of contraception.

"Girl born today in the developing world faces better prospects than a girl who was born 10 years ago. School enrolment rates are increasing, mortality is declining and life expectancy（平均寿命） is rising, more and more women and couples are able to choose the number and spacing of their children and many countries are taking additional steps to confront HIV/AIDS. But progress is uneven, and in some cases slipping backwards. We need the strength and determination of a marathon（马拉松赛跑）runner to meet our goals during the next decade."

[世界人口日英语作文

I have heard a beautiful poetry, written by a novelist, Amy Cheung. With a

little adjustment, it can vividly depict the alienation among people in reality

- "The further distance in the world is not between life and death. But when I

stand in front of you, your eyes turn to your smartphone; don’t know that I love

you."

The smartphone has been gaining a great popularity, becoming a toxic

compulsion. It has invaded our lives and occupied all our interstitial time. It

is so commonly seen that the smartphone addicts attend to their phone, ignoring

everything. Even meeting with friends, they often pull out the phone in order to

take a photo, check a message or even play with a game. Seeming connected with

the whole world, they have actually fiddled the conversation and done harm to

the relationship.

It is high time that we threw away the phone and raised our heads up. Do

cherish the ones around us and appreciate the splendid scenery ahead of us.

Dear Mr. Brown,

Much to my regret,I was unable to keep my engagement to meet you at the

park gate. I fear you are displeased at my failing to keep my promise, but I

trust you will forgive me. Let me explain. My mother suddenly fell sick early

yesterday morning, and I had to send her to hospital.

I shall be gladif you will kindly write and tell me when and where we may

meet again. I hope to see you soon.

YoursSincerely,

Li Ming

On the thirty night, we ate the dinner on New Years Eve, I cant wait to turn on the TV to see the Spring Festival evening party, and finally to eight points, the Spring Festival evening party started, there are a lot of wonderful programs inside! Have a beautiful dance, melodious songs, funny comedy and humor of crosstalk.

I love the performance of Louis Liu... Magic, magic! Because one of the magic tricks he performed was that he passed a coin straight through a piece of solid glass, and his hands were worn out of the glass.

Its amazing! I was so stunned that I could hardly believe my eyes. Unwittingly, the party was over. The wonderful show made us have an unforgettable New Years Eve.

一、管理建议对审计报告的影响

《独立审计实务公告第2号——管理建议书》（以下简称实务公告2）规定：管理建议书是指注册会计师针对审计过程中注意到的、可能导致被审计单位会计报表产生重大错报或漏报的内部控制重大缺陷提出的书面建议。从定义来看，管理建议书描述的重大控制缺陷可能会导致会计报表的错报或者漏报，从而影响审计意见的准确性，因此在出具管理建议书时，

注册会计师要充分考虑对审计意见的影响。

一方面，可能存在审计意见不准确的风险，如管理建议书提到的已被利用的重大缺陷，是否导致会计报表出现未调整的重大差错、而审计报告未加以披露的风险；另一方面，可能存在审计程序执行不足从而导致审计证据不足的风险，如管理建议书提到的可能会被利用的重大控制缺陷，而未履行充分、完整的审计程序，只是以较小、具有代表性的样本量，或者用其他测试来替代应履行的实质性测试。通过下面的案例1，可进一步证实当发现重大控制

缺陷时，注册会计师潜在的风险。

案例1：注册会计师甲在管理建议书中提到，A公司银行存款的对账工作由出纳完成，出纳从银行取回对账单，并编制余额调节表。会计仅对调节表进行了简单复核，未对未达账项进行认真的审核。注册会计师建议A公司派独立的第三人认真完成银行的对账工作。两个月后，A公司拟采纳注册会计师的建议时发现出纳潜逃，在会计对账后才知道，出纳已通过盗盖公章的方式多次私开现金支票，至对账日累计未归还金额高达500万元，其中截至年报审计的期末时点，已造成350万元资金亏空。A公司管理层认为，注册会计师甲明知该公司银行对账制度存在重大缺陷，在审计中，对账单的审核和银行询证等审计程序仍完全依赖出纳完成，没有派人参与函证，对账单的审核也过于草率，从而使得管理层未能及时发现出纳舞弊，会计师事务所及注册会计师应当承担重大过失责任。其后经律师协调，强调了会计责任和审计责任的不同，免除了注册会计师的责任，但是，该事项影响了会计师事务所以及

注册会计师甲的执业信誉，破坏了与相关客户的长期合作关系。

二、建议的合理性方面

审计的鉴证职能使注册会计师与被审计单位之间容易形成不对等的沟通关系，而管理建议书的单纯服务职能会化解这一问题，使得注册会计师与客户保持长期合作关系。因此，作为服务的手段，管理建议书要使管理层“有兴趣”地读下去，应避免以下两方面问题：

（一）不分问题的主次、轻重而一味堆砌。过分强调管理中可能存在的细节问题，而不是考虑问题能否引起管理当局足够的重视。实务公告2中提到，管理建议书中反映的内部控制缺陷可按其对会计报表的影响程度排列。当存在较多的内部控制缺陷时，常见的书写次序

是先按业务项目的重要性归集，再按同一业务项目的控制缺陷的重要性排序。

（二）不切实际，不考虑控制的成本。追加的业务控制都要考虑操作环节的人工成本和时间成本，在提出建议时，应当权衡新增成本与失控成本。注册会计师在必要时，可以着重强调失控时将出现的重大舞弊引发的资金或者实物资产的损失额。同时，注册会计师还应当进一步了解，导致一些关键控制点控制缺失的原因，是否由相关人员的品质、专业知识以及与管理层的关系引起。此时，注册会计师应进一步评价相关缺失对整个控制过程的影响，从

而提出更具合理性、针对性的控制建议。

I want to be a doctor twenty years later, to help people.Even when not a doctor, I want to be an astronaut to space exploration. If you can be a doctor to do a good doctorfamous. There are a lot of good doctor, for example, can help oneself. There are advantages to do an astronaut, for example, can have a look at the space is how, can help mankind to prove that the world there are aliens. But dothese two jobs are not easy, also very dangerous, such asthe doctor may have infectious diseases, do astronautsrocket launching and landing could explode. It is not easy to do so this two job.

我想二十年以后当一名医生，帮助人们。即使当不了医生，我也想当一名宇航员去太空探险。如果能当一名医生就要做一位有名的好医生。做医生有很多好处，比如能帮自己治病。做一名宇航员也有好处，比如能看一看太空是怎样的，能帮助人类证明世界上有没有外星人。但是要做这两份工作是不容易的，还很危险的，比如做医生有可能感染传染病，做宇航员火箭发射和降落时有可能会爆炸。所以做这两份工作都是不容易的。

尊敬的家长：

您们好！

很感激您们把我当朋友，向我倾诉自己心中的烦恼，可是，我对您们一味指责、抱怨孩子的行为有很大的意见。今天我也有真心话向您们倾诉：请您们停止对孩子的抱怨和指责吧！因为您们的行为并不能真正帮助孩子，恰恰促使孩子越来越逆反，听多了您们的唠叨，孩子反而就无所谓了。对待孩子的错误，父母绝不能得理不饶人地处罚。孩子是弱小的，不管父母怎么处罚他们，他们都无力反抗，而惩罚只会让他们更少地关注自己犯的错误，而更多地怨恨父母，这是完全无效和无益的教子方法。请记住：帮孩子形成正确的学习观念和良好的生活习惯才是您们的当务之急呀！

今天我还是先和大家分享一个小故事，从感悟中让您们明白我要告诉您们什么，这其中包含中我对您们的期盼。故事是这样的：

有一次，苏格兰国王布鲁斯率军与英格兰军队打仗。他被打得落花流水，只得躲在一所不易被发现的古老的茅屋里。他失望了。当他正带着失望与悲哀躺在柴草床上的时候，他看见一只蜘蛛正在结网，为了取乐自己并看蜘蛛如何对付，国王毁坏了它将要完成的网。蜘蛛并不注意它的灾害，立刻继续工作，打算再结一个新网。国王又把它的网破坏了，蜘蛛又开始结另一个网。

国王开始惊奇了。他自语道：我已被英格兰的军队打败了6 次，我是准备放弃战争了。假使我把蜘蛛的网破坏6 次，它是否会放弃它的结网工作呢？他毁坏了蜘蛛的网共有6 次。蜘蛛对这些灾难毫不介意，开始做第7 次新网，终于成功了。国王被这个例子鼓起了勇气，他决意再做一次奋斗，从英格兰人的手里解放他的国家。他召集了一支新的军队，很谨慎而耐心地做着准备，终于打了一次重要的胜仗，把英格兰人赶出了苏格兰国土。

父母纠正孩子的不良习惯需要的是什么？那就是持之以恒、坚持不懈的织网精神！我多次对大家说过这样一句话：教育是等待！养育孩子需要等待，等待孩子心智成熟，等待孩子慢慢长大！现在的孩子都是在父母百般呵护下长大的，从小没有吃过苦，尽管他们思维比较活跃，但是他们所受到的限制也是比较多的，相对来说自由的空间也不是那么大，所以一旦有机会表现自己的时候，或许他们就显得不守纪律，不尊重他人，行为不能自控，丢三落四，不能自觉学习，或者办事拖拖拉拉的等等，这一切因素当然不利于一个正常孩子的健康发展，而且会严重损伤智力、学习技能和社交能力，这对孩子的未来是可想而知的。

我认为在生活中,父母对孩子的行为要有宽容的态度，有的父母看见孩子一些不规范的行为和听见孩子说些令人生气的话，就不能容，视孩子为另类人物，动不动就对孩子发脾气，甚至打骂，想想这样的教育孩子能接受吗？在帮助孩子改变的时候一定要有足够的耐心。其实，孩子有问题自己也不喜欢，但他无法控制自己不去做自己讨厌的事，这时，父母应理解孩子的心情，在帮助他改变缺点的时候，就要讲究方法和策略，多关心，让孩子多感受家庭的温暖和爱，至少让他感觉到父母是他的好朋友；多鼓励，当孩子取得一点点进步的时候就要鼓励，真心赞美和欣赏，不能拿与他同龄的孩子相比，而要将他以前的状态与现在的状态进行对比，有长进就要不断地激励他，让他逐渐有更好的表现，即使偶尔有退步的时候也不要急躁，不能在心理上给孩子太多的压力，孩子是天真无邪的，但他能感觉到环境或别人给他的心理压力，这不仅不能促进他对错误言语行为的认识和改正，反而容易使他走向极端，滑入不能自拔的泥潭，形成恶性循环，结果是毁了孩子。所以父母或家人尽可能不要让孩子有压力，即使是外部或周围环境的压力下，父母也要尽量为孩子减轻或缓解那些压力，不能对孩子进行体罚，这是那些粗暴的父母的行为。

作为父母应该多学一点儿童心理学和儿童教育学，只有懂得孩子的心理，才能知道如何管教孩子。很多父母不懂教育孩子，要么过分溺爱，要么棍棒相加，就是好端端的苗子非被弄歪不可。过去是子不教，父之过；现在还要增加一条，子不教，母之过。因母亲在家庭地位的提升，管孩子这事也自然成为母亲的事，而母亲脾气易暴，打孩子比父亲还多，结果是孩子的问题越来越严重。孩子出现怪异行为，当然要受到惩罚，但不是体罚。最好的方法是让他一个人在没有危险的房间里安静一会儿，等他闹够了，再让他出来，进行说理教育。要他知道作错了是要受罚的，家里不是没有规矩的。同时在他有好的表现时，及时表扬称赞，从而让他迈向健康成长的道路。所以，面对孩子的错误，冷静处理，正面教育是父母永远要牢记的一条真理，不要因为孩子常常做作业动作慢就过分指责、谩骂孩子。

要想真心帮助孩子，引导孩子一生都能走正道，就要对孩子少一些抱怨和责骂，多一些包容，付出您的时间，用心了解孩子，走进孩子，帮助孩子找到阻碍发展的真正原因，想办法激发孩子做作业的兴趣，培养孩子的责任意识，面对孩子，正视孩子的能力，对学习的要求要循序渐进，当孩子成绩下降时，找到原因再对知识点进行查漏补缺，并注意培养孩子的学习兴趣，鼓励他克服学习上的困难，使孩子的学习成绩逐渐提高。这样一来信心渐渐有了，做作业就会变得主动，有了积极的心态作业的速度就会比较快了。

个别的孩子反应稍慢，记忆差一点，基础差跟不上其他同学，完成作业也很困难。对于这种情况，家长可以联系孩子的老师，请老师较为明确地指点孩子的学习和作业，或者请老师布置难度略小一些的作业，或许对孩子有帮助。难度小的作业让孩子在力所能及的情况下较快地完成作业，并及时表扬他，可以激励他努力学习，这样信心渐渐有了，成绩有提高，那么他也不会再害怕做作业了。

父母要了解孩子不愿意做作业的原因。有的孩子因为受了老师的批评，因此不满而不做作业。如果你的孩子属于这种情况，那么家长最好去找孩子的老师谈谈，应如实对老师说：孩子对老师的批评非常在意。希望老师谅解孩子，并寻找机会，给予鼓励。只要老师多鼓励少批评，孩子会逐渐对做作业感兴趣的。有的孩子从小就没有养成在书桌上学习的习惯，做作业不能精神集中，常常不能按时完成作业。这样家长就应在家庭里为孩子创设良好的学习环境，让孩子在安静的地方做作业。

总之困难没有办法多，我们要有蜘蛛织网的精神，锁定目标，要将能量和精力聚焦在一点上培养一个快乐健康进取的孩子！目标一旦确定，就要坚信自己有能力养育孩子，就要坚信自己的孩子，给以孩子自信的力量，每一天，每一月，每一年，简单的事情重复做，永远不要对孩子放弃！

尊敬的家长，这封信我写了整整一天，一边写，一边不断接到家长打来的电话，帮助家长解开困惑，虽然写得很不顺利，但是我还是坚持写完了这封信，或许有的家长看了会一屑不顾；或许有的家长会说这些我都懂；或许有的家长会觉得故弄玄虚......不管您们持什么态度，我都能理解，不过我要告诉大家：只知是为了行之，知而不行是最大的犯罪！敬请您们能理解我此时此刻的心境......

祝您们健康、快乐、教子有方！

XX老师敬上

20XX年4月9日