问题 单项选择题

Cooperation is the common endeavor of two or more people to perform a task or reach a jointly cherished goal. Like competition and conflict, there are different forms of cooperation, based on group organization and attitudes.
In the first form, known as primary cooperation, group and individual unite. The group contains nearly all of each individual’s life. The rewards of the group’s work are shared with each member. There is an interlocking identity of individual, group, and task performed. Means and goals become one, for cooperation itself is valued.
While primary cooperation is most often characteristic of preliterate societies, secondary cooperation is characteristic of many modern societies. In secondary cooperation, individuals devote only part of their lives to the group. Cooperation itself is not a value. Most members of the group feel loyalty, but the welfare of the group is not the first consideration. Members perform tasks so that they can separately enjoy the fruits of their cooperation in the form of salary, prestige, or power. Business offices and professional athletic teams are examples of secondary cooperation.
In the third type, called tertiary cooperation or accommodation, latent conflict underlies the shared work. The attitudes of the cooperating parties are purely opportunistic; the organization is loose and fragile. Accommodation involves common means to achieve antagonistic goals; it breaks down when the common means cease to aid each party in reaching its goals. This is not, strictly speaking, cooperation at all, and hence the somewhat contradictory term antagonistic cooperation is sometimes used for this relationship.

Which of the following is NOT given as a name for the third type of cooperation

A. Tertiary cooperation.
B. Accommodation.
C. Latent conflict.
D. Antagonistic cooperation.

答案

参考答案:C

解析: 本题考查是非判断。根据文章第四段第一句及最后一句“In the third type, tertiary cooperation or accommodation, latent conflict underlies the shared work...and hence the somewhat contradictory term antagonistic cooperation is sometimes used for this relationship.”可知,A、B、D三项在文中均有提及,只有C项没有提到。因此,答案为C。

单项选择题
问答题

V公司系ABC会计师事务所的常年审计客户。2006年11月,ABC会计师事务所与 V公司续签了审计业务约定书,审计V公司2006年度财务报表-假定存在以下情形:
(1)V公司由于财务困难,应付ABC会计师事务所2005年度审计费用100万元一直没有支付。经双方协商,ABC会计师事务所同意V公司延期至2006年底支付。在此期间,V公司按银行同期贷款利率支付资金占用费。
(2)V公司由于财务人员短缺,2006年向ABC会计师事务所借用名注册会计师,由该注册会计师将经会计主管审核的记账凭证录入计算机信息系统。ABC会计师事务所木将该注册会计师包括在V公司2006年度财务报表审计项目组。
(3)甲注册会计师已连续5年担任V公司午度财务报表审计的签字注册会计师。根据有关规定,在审计V公司2006年度财务报表时,ABC会计师事务所决定不再由甲注册会计师担任签字注册会计师。但在成立V公司2006午度财务报表审计项目组时,ABC会计师事务所要求具继续担任项目负责人.
(4)由于V公司降低2006年度财务报表审计费用近l/3,导致ABC会计师事务所审计收入不能弥补审计成本,ABC会计师事务所决定不再对V公司下属的2个重要的销售分公司进行审计,并以审计范围受限为由出具了保留息见的审计报告,
(5)甲注册会计师曾在该公司任职,并担任该公司的高级会计顾问,2006年进入ABC会计师事务所,ABC事务所认为甲和审计单位的高层管理人员非常亲密,容易沟通.阅此委派甲担任主审注册会计师。
(6)ABC会计师事务所针对审计过程中发现的问题,向V公司提出厂会计政策选用和会计处理调整的建议,并协助其解决相关账户调整问题。
要求:请根据中国注册会计师职业道德规范有关独立性的规定,分别判断上述六种情形是否对ABC会计师事务所或注册会计师的独立性造成损害,并简要说明理由。