报检员在保密情况下提供有关商业单据和运输单据时，有权要求检验检疫机构及其工作人员给予保密。( )
参考答案：对
软件工程包括3个要素，分别为方法、工具和 【4】 。
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)
