问题
单项选择题
如果注册会计师不同意被审计单位提出的变更业务的要求,被审计单位又不允许注册会计师继续执行原审计业务,注册会计师应当()。
A.执行新业务
B.出具否定意见的审计报告
C.解除业务约定
D.出具无法表示意见的审计报告
答案
参考答案:C
如果注册会计师不同意被审计单位提出的变更业务的要求,被审计单位又不允许注册会计师继续执行原审计业务,注册会计师应当()。
A.执行新业务
B.出具否定意见的审计报告
C.解除业务约定
D.出具无法表示意见的审计报告
参考答案:C
Directions: For each blank in the following passage there are four words or phrases marked A, B,C and D. Fill in each blank with the word or phrase that best fits the context. I hadn’t even got a chance to enter the store before an African American woman approached me and asked if I would help her return an item. The item she has _____ was intended for her daughter, but she had already received a similar one. The lady _____ to exchange the item for something else in the store but she was told she needed an ID or the deal could not take place. I went to the ____ with the woman so we could use my ID. The sales associate immediately started ______ her of asking the first random person she saw to help her. Although that was ___ , I didn’t understand why it mattered. After all, not everyone is given the opportunity to ____ an ID in this country. Then, we asked to speak with a manager, who explained that there was no way to return the item without a receipt and then went on to say the woman could not ______ she purchased the item. “If I , a young white female, were to enter the store and request you to make an exchange without a receipt, I would not be _____ the privilege--- as I have proof from the past.” I said. He must have realized at that moment what he had done, because he _____ to exchange the item. There are many valuable lessons in the story. The first is to help a stranger in need. I hesitated when the woman asked for my help, but ______ in my hand I asked myself, “ Why not? What valid reasons do I usually have?” I had none, so I helped her. The second lesson is not to judge a book by its ______. The woman looked poor, but she _____ the same treatment as anyone else does.
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