如果说公司治理和内部审计是确保会计信息真实可靠的第一道闸门,那 么,独立审计就是防范重大会计差错和舞弊的最后一道防线。独立审计存在的 理由是为了满足公司的高管人员和投资者等利益相关者有效利用会计信息的共 同需要。高管人员和投资者等利益相关者之间存在着严重的信息不对称和潜在 的利益冲突,高管人员有提供低质量甚至是不实会计信息的动机,而投资者等 利益相关者又缺乏足够的资源和专业知识验证会计信息的质量和真伪,因此需 ,。 要由独立的第三方即注册会计师对高管人员提供的会计信息进行鉴证,并对财 务报表发表专业意见,以缓解信息劣势对利益相关者的潜在负面影响

第三节民事责任 一、民事责任的构成要件 （一)民事责任的概念与特征 （二)民事责任的构成要件 二、民事责任的归责原则 三、民事责任的承担方式 四、诉讼时效 (一)诉讼时效的概念 (ニ)诉讼时效的种类 (三)诉讼时效的开始、中止、中断

填空题 1.中华人民共和国是 的社会主义国家。 2.我国爱国统一战线的组织形式是 3.我国政权的组织形式是以民主集中制为原则的 4.中华人民共和国的社会主义经济制度的基础是 即 和

Outline The promise of autonomous explorers The challenge of autonomous explorers Agents great and small Course objective 1(16.410/13) Principles for Building Agents Course objective 2(16.413) Building an Agent The Mars exploration rover(MEr) project

Assignments · Remember: Problem set#1: Rules and Scheme due today September 15th, 2003 Reading Solving problems by searching: AIMA Ch 3 Homework for this lecture Problem set #2 due Monday, Sept. 22 Snas witha, Spring 03 Outline

Programming Languages · Control Conditionals Functions function calls Threads Data Scalars: booleans, numbers, strings Records/ structures Classes, types sept.8.2003

Constraint Satisfaction Problems: Formulation Brian C. Williams 16410-13 September 29th, 2003 Slides adapted fro 6. 034 Tomas lozano perez and AIMA Stuart Russell Peter Norvig Reading Assignments: Constraints Much of the material covered only in lecture slides

September 24, 2003 Scheme Tutor notes In scheme tutor stick to r5rs scheme The Tutor uses SCM, not miT scheme Strategy: click\Check\button on initial code, in order to view test cases pt.24,2003 16410/16413 Even more scheme

Out line Propositional Satisfiability Propositional Clauses Backtrack search Unit Propagation DPLL: Unit Propagation Backtrack Search Characteristics of dPLl local search using GSAT Propositional Clauses

Solving CsPs Solving CSPs involves some combination of 1. Constraint propagation eliminates values that cant be part of any solution 2. Search explores valid assignments Arc Consistency Arc consistency eliminates values of each variable domain that