问题 多项选择题

在对I公司2009年度财务报表审计中,壬注册会计师负责投资与筹资循环的内部控制测试,在了解、测试内部控制过程中,壬注册会计师遇到以下问题,请代为作出正确的专业判断。

在对外投资业务处理过程中,壬注册会计师应认定下面哪些岗位属不相容岗位 ( )。

A.对外投资预算的编制与审批

B.对外投资项目的分析论证与评估

C.编制对外投资的记账凭证和登记的相关会计记录

D.对外投资处置的审批与执行

答案

参考答案:A,B,D

多项选择题
单项选择题

In the end, a degree of sanity prevailed. The militant Hindus who had vowed to breach a police cordon and start the work of building a temple to the god Ram at the disputed site of Ayodhya decided to respect a Supreme Court decision barring them from the area. So charged have Hindu-Muslim relations in India become in recent weeks, as the declared deadline of March 15th neared, that a clash at Ram’s supposed birthplace might well have provoked bloodshed on an appalling scale across the nation. It has, unfortunately, happened often enough before.
But the threat has not vanished. The court’s decision is only an interim one, and the main Hindu groups have not given up on their quest to build their temple. Extreme religious violence, which seemed in recent years to have faded after the Ayodhya-related explosion of 1992--1993, is again a feature of the political landscape. Though faults lie on both sides (it was a Muslim attack on Hindus in a train in Gujarat that started the recent slaughter), the great bulk of victims were, as always, Muslims. Once again, educated Hindus are.to be heard inveighing against the "appeasing" of Muslims through such concessions as separate constitutional status for Kashmir or the right to practice Islamic civil law. Once again, the police are being accused of doing little or nothing to help Muslim victims of rampaging Hindu mobs. Once again, India’s 130m Muslims feel unequal and unsafe in their own country. Far too many Hindus would refuse to accept that it is “their own country" at all.
The wonder of it, perhaps, is that things are not worse. While the world applauds Pakistan for at last locking up the leaders of its extreme religious groups, in India the zealots still support, sustain and to a degree constitute the government. The BJP, which leads the ruling coalition, was founded as a political front for the Hindu movement. It is simply one, and by no means the dominant, member of what is called the Sangh Pariwar, the "family of organizations". Other members of the family are much less savoury. There is the VHP, the World Hindu Organization, which led the movement to build the Ram temple. There is the Bajrang Dal, the brutalist "youth wing" of the VHP. There is substantial evidence that members of the VHP and the Bajrang Dal helped to organize the slaughter of hundreds of Muslims in Gujarat after 58 Hindus were killed on a train as they returned from Ayodhya.

Towards the issue of Hindu-Muslim relations, the writer’s attitude can be said to be
[A] objective.
[B] biased.
[C] appalled.
[D] supportive.