"The accounting discrepancies were so severe that the company's annual financial report __________ by the auditors, even if the management had submitted all the required documents on time."

① should have been approved
② must have been approved
③ could not have been approved
④ would have not approved

"__________ a favorable tax ruling regarding its offshore assets last month, the multinational corporation is now planning to reinvest its surplus capital in the local market."

① Granting ② Having granted
③ Having been granted ④ To be granted

자작