假定注册会计师已证实了K公司有伪造其他公司文件的行为，出于谨慎性，应大大降低对K公司持有的所有外部证据的可靠性评估的依赖程度，转而寻求直接从第三方获取证据的途径。如果这种途径不存在，应当建议会计师事务所解除业务约定。（）
参考答案：对
解析：
证实K公司确实存在舞弊后，注册会计师应保持高度的职业谨慎。如K公司拒绝采取措施加以纠正，注册会计师可以考虑解除业务约定。
| 补全对话。从方框中选择恰当的选项补全对话，有两项是多余的。 | |
A: Liu Mei, what time do you get up? B: __1__ A: Yes, on weekdays. B: __2__ I have breakfast at about six forty-five. A: What do you have for breakfast? B: Oh, bread and milk, sometimes an egg. And you? __3__ A: Tea and bread. __4__ B: Don't Americans like eggs? A: Yes, many Americans do, but I don't. B: __5__ A: Oh, yes, he likes them very much. But he doesn't have them for breakfast. He gets up too late. |