如果审计项目组成员在某一实体拥有经济利益，并且知悉审计客户的_爱下问搜题

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问题单项选择题

如果审计项目组成员在某一实体拥有经济利益，并且知悉审计客户的董事也在该实体拥有经济利益，注册会计师应当评价不利影响的严重程度并在必要时采取防范措施消除不利影响或将其降低至可接受水平。针对上述经济利益影响因素，以下防范措施中，最恰当的是（）。

A.将该审计项目组成员调离审计项目组

B.没有任何防范措施可以将这种不利影响降低至可接受水平

C.会计师事务所拒绝承接该业务

D.会计师事务所终止该业务

答案

参考答案：A

解析：在这种情形下的防范措施恰当的有：（1）将拥有经济利益的审计项目组成员调离审计项目组；（2）由项目组之外的其他注册会计师复核该审计项目组成员执行的工作。

单项选择题

肾动脉狭窄的超声诊断标准（）。①狭窄处血流亮度增加，流速加快，V_max≥180cm／s②重度狭窄处血流亮度减低，流速减慢③V_max狭窄处／V_max邻近的腹主动脉≥3.5④V_max腹主动脉／V_max狭窄处≥3.5⑤AT≥0.07s，AC<3.0m／8²，RI<0.5⑥AT≤0.07s，AC>3.0m／s²，RI>0.5

A.①②③⑤

B.①③⑤

C.①②④⑥

D.①④⑥

完形填空

Mother’s Day was coming，but John had been visiting customers．He was now in a small town just outside a flower shop and he knew what to do．
He went into the shop and saw a young man 26 the clerk to sell him some roses for six dollars，but the clerk just explained that roses were 27 ．
The clerk looked up at John， 28 her head．Something inside of John was 29 by the boy’s voice．John had been 30 in his business，and he looked at the clerk and 31 mouthed that he would pay for the roses．
The clerk looked at the young man and told him to get the roses for six dollars．The young man almost jumped into the 32 and ran from the store with the 33 ．It was worth the extra dollars just to see that kind of 34 ．
John ordered his own flowers and made sure that the 35 would include a note telling his mother how much he loved her．He drove away from the shop，feeling very 36 ．He caught a light about two blocks away．As he 37 at the light，he saw the young boy walking down the sidewalk．He watched him cross the street and enter a park through two huge gates．Suddenly，he 38 that it wasn’t a park but a cemetery(公墓)．
The light 39 ，and John slowly crossed the intersection．He 40 and on an impulse(冲动)got out and began to fclllow the boy．The young man stopped by a small monument and went to his 41 ．He began to cry after he carefully 42 the roses on the grave．He stared at the little boy’s heaving(起伏的) body and listened to his crying．
John turned with 43 ，and walked back to his car．He drove 44 to the shop and told the clerk he would 45 the flowers personally．He wanted to tell his mother one more time just how much he loved her．

C．transportation

B．disappointed

C．disappeared

B．pulled over

D．astonishment