问题 多项选择题

ABC会计师事务所拟承接戊公司2009年度财务报表审计业务,审计项目组成员C与戊公司出纳是大学同学(关系友好),则()。

A.将C调离审计项目组,可以消除不利影响或将其降至可接受水平

B.此时将对独立性产生重大不利影响,ABC会计师事务所应当拒绝承接该业务

C.合理安排C的职责,使该成员不处理与其戊公司出纳职责范围内的事项,可以消除不利影响或将其降至可接受水平

D.这种情况下并不会对独立性产生影响

答案

参考答案:A, C

解析:

如果审计项目组成员与审计客户的员工存在密切关系,并且该员工是审计客户的董事、高级管理人员或特定员工,即使该员工不是审计项目组成员的近亲属,也将对独立性产生不利影响。会计师事务所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的水平。防范措施主要包括:将该成员调离审计项目组;合理安排该成员的职责,使其工作不涉及与之存在密切关系的员工的职责范围。

【该题针对“经济利益对独立性影响”知识点进行考核】

阅读理解

It doesn't come as a surprise to you to realize that it makes no difference what you read or study if you can't remember it.You just waste your valuable time.1  One dependable aid that does help you remember what you study is to have a specific purpose or reason for reading.

Why does a clerk in a store go away when your reply to her offer to help is, "No, thank you.I'm just looking."? Both you and she know that if you aren't sure what you want, you are not likely to find it.But suppose you say instead, "Yes, thank you.I want a pair of sun glasses." She says, "Right this way, please."

__2_ If you choose a book, "just looking" for nothing in particular, you are likely to get just that—nothing.But if you do know what you want, you are almost sure to get it.Your reasons will vary; they will include reading or studying "to find out more about", "to understand the reasons for" and "to find out how".

__3__ Before you start to study, you say to yourself something like this, "I want to know why Stephen Vincent Benet happened to write about America".Because you know why you are reading or studying, you relate the information to your purpose and remember it better.

At least two important processes go on at the same time.As you read, you take in ideas rapidly and accurately.But at the same time you express your own ideas to yourself as you react to what you read.You have a kind of mental conversation with the author.

This additional process of thinking about what you read includes evaluating it, relating it to what you already know, and using it for your own purposes.__5__ One part of critical reading, as you have discovered, is distinguishing between facts and opinions.Facts can be checked by evidence, Opinions are one's own personal reactions.Another part of critical reading is judging sources.Still another part is drawing accurate inferences.

A.Maybe you have already discovered some clever ways to keep yourself from forgetting.

B.It is important for students to have a positive attitude to their study.

C.You remember better when you know what you' re reading.

D.In other words, a good reader is a critical reader. E.It’s quite the same with your studying.

F.Reading is not one single activity.

G.This is the way it works.

问答题