______ the heating if you feel cold.

The heating system of our apartment broke down so I made a ______ call to the community service center.

The class ()()() over, we had a ()()()discussion.

供暖；暖气（）

标记一下IMG设备两部分主要结构（）

When _______， water will be turned into steam.A. heatedB. heatingC. being heatD. having

蒸汽喷枪主机上“heating”灯亮时表示加热完成可以使用（）

A．to form by heating and hammering; to make or imitate falsely especially with intent to defraudB．to give up the use or enjoyment ofC．onfuseD．to be very successful

Heating ________ into the students‘ dormitories now。A. is puttingB. is being putC. is b

It is gnerally believed that our language mechanism enables us（)。
A.to talk about all the technicaluties of company law or of central heating wih the glibness of solicitor or a plumber.
B.to talk about anything fluently.
C.to acquire any knowledge.
D.to handle anything we need to handle.

请帮忙给出正确答案和分析，谢谢！

You are the audit supervisor of Seagull & Co and are currently planning the audit of your existing client, Eagle Heating Co (Eagle), for the year ending 31 December 2014. Eagle manufactures and sells heating and plumbing equipment to a number of home improvement stores across the country.
Eagle has experienced increased competition and as a result, in order to maintain its current levels of sales, it has decreased the selling price of its products significantly since September 2014. The finance director has informed your audit manager that he expects increased inventory levels at the year end. He also notified your manager that one of Eagle’s key customers has been experiencing financial difficulties. Therefore, Eagle has agreed that the customer can take a six-month payment break, after which payments will continue as normal. The finance director does not believe that any allowance is required against this receivable.
In October 2014 the financial controller of Eagle was dismissed. He had been employed by the company for over 20 years, and he has threatened to sue the company for unfair dismissal. The role of financial controller has not yet been filled and so his tasks have been shared between the existing finance department team. In addition, the purchase ledger supervisor left in August and a replacement has been appointed in the last week. However, for this period no supplier statement reconciliations or purchase ledger control account reconciliations were performed.
You have undertaken a preliminary analytical review of the draft year to date statement of profit or loss, and you are surprised to see a significant fall in administration expenses.
Required:
Explain FIVE audit risks, and the auditor’s response to each risk, in planning the audit of Eagle Heating Co.


请帮忙给出正确答案和分析，谢谢！