《中华人民共和国建筑法》规定，实行监理的建设工程，由建设单位委托( )的工程监理单位监理。

A．具有相应资质条件

B．信誉卓著

C．具有法人资格

D．专业化、社会化

The directors of ABC Limited, Alex and Mark are both qualifi ed accountants. Mark has taken on the role of preparing the fi nancial statements of the company and ensuring that these are fi led on time with the competent authorities. Alex on the other hand, is an auditor by profession and is preparing to audit the fi nancial statements for ABC Limited.Required:

(b) Advise whether Alex may audit the fi nancial statements of ABC Limited. (3 marks)