内部控制系统由来已久，它与审计没有内在联系。（ ）

在理论和实践中，战略和战术是不同的两个概念，企业战略从属于战术。 ( ) 点击查看答案&解析

People in all parts of the world are observing No Tobacco Day . It is the day ___11___ the World Health Organization (WHO) appeals to people to stop using tobacco products. WHO hopes if people stop smoking cigarettes or ___12___ tobacco for one day, they will stop permanently. Health experts have warned for years that smoking can lead to heart disease, cancer and other ___13___ .WHO says diseases linked to smoking kill ___14___ 2,500,000 persons each year. Still, many people find it ___15___ stopping smoking. One reason is nicotine, a substance found in cigarettes. Nicotine is a drug.Its effects are ___16___ those of cocaine and heroin. No Tobacco Day is intended for smokers and ___17___ who earn money from tobacco sales. So businesses are urged to stop selling tobacco products for twenty-four hours. ___18___ are urged not to carry advertisements for cigarettes.WHO has approved plans to help reach its ___19___ of a smoke-free world. They urge governments to take action to help ___20___ make money by growing other crops. They also call for improved public information campaigns about the risks of smoking.11题选() 点击查看答案