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问题 多项选择题

会计师事务所在确定周期性检查的组织方式，包括对单项业务检查时间的安排时，应考虑的因素包括（）

A、会计师事务所的规模

B、分支机构的数量及分布

C、会计师事务所业务和组织结构的性质及复杂程度

D、人员和分支机构的权限

答案

参考答案：A, B, C, D

解析：除了上述四个因素外，还应包括前期实施监控程序的结果和与特定客户和业务相关的风险。

单项选择题

The API changes should provide both source and binary (71)for programs written to the original API. That is, existing program binaries should continue to operate when run on a system supporting the new API, In addition, existing (72) that are re-compiled and run on a system supporting the new API should continue to operate. Simply put, the API(73) for multicast receivers that specify source filters should not break existing programs, The changes to the API should be as small as possible in order to simplify the task of converting existing (74)receiver applications to use source filters. Applications should be able to detect when the new(75)filter APls are unavailable(e.g., calls fail with the ENOTSUPP error) and react gracefully(e.g., revert to old non-source-filter API or display a meaningful error message to the user).

空白处（71）应选择（）

A.capability

B.compatibility

C.labiality

D.reliability
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问答题 简答题

按传送通道分类，信令可分为哪几种？
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