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【单选题】
注册会计师的家庭和个人关系在一定条件下会影响到其执行鉴证业务的独立性,下列说法中正确的选项是( )。
A.
如果鉴证小组成员的主要近亲属是鉴证客户的董事、高级管理人员或特定员工,或鉴证业务涵盖期间内处于这样的职位,就应当将相应人员调离鉴证小组。如果不采取这一措施,则会计师事务所应当与鉴证客户解除业务约定
B.
如果鉴证小组成员的其他近亲属是鉴证客户的董事、高级管理人员或特定员工,或鉴证业务涵盖期间内处于这样的职位,就应当将相应人员调离鉴证小组。如果不采取这一措施,则会计师事务所应当与鉴证客户解除业务约定
C.
如果鉴证小组成员的主要近亲属是鉴证客户的董事、高级管理人员或特定员工,或鉴证业务涵盖期间内处于这样的职位,会计师事务所应当评估对独立性的威胁,对独立性的威胁取决于该亲属在鉴证客户中的职位
D.
如果鉴证小组成员的其他近亲属是鉴证客户的董事、高级管理人员或特定员工,或鉴证业务涵盖期间内处于这样的职位,会计师事务所应当评估对独立性的威胁,如果威胁是明显重要的,会计师事务所应当采取恰当的措施,否则无须采取措施
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参考答案:
举一反三
【单选题】Mary found that ________ was always the best policy when she got involved in arguments with her husband.
A.
compose
B.
congratulate
C.
compromise
D.
content
【单选题】篮球: 运球向前推进无防守时,球的落点应控制在身体的( )。
A.
前方
B.
侧前方
C.
后方
D.
侧后方
【单选题】Mary found it (difficult) to talk (calmly) about (which) she had (experienced) at the station.
A.
difficult
B.
calmly
C.
which
D.
experienced
【单选题】Mary found____extrerhely difficult to pass the examination.
A.
it
B.
this
C.
that
D.
what
【单选题】As a result of their experiments, Dr. Corsi's team found that ______.
A.
dishwashers are very efficient machines.
B.
tap water is as polluted as bottled water.
C.
indoor pollution rivals outdoor pollution.
D.
gas masks are a useful protective device.
【简答题】Mary found it difficult to ________ Jim’s father when he disapproved of their marriage. A) stand for B) stand out C) stand by D) stand up to
【简答题】Mary’s score on the test is the highest in her class; she ________ have studied very hard. A) may B) should C) must D) ought to
【单选题】Mary found ______ extremely difficult to pass the examination.
A.
it
B.
this
C.
that
D.
what
【单选题】Not until the train pulled into the next station _____ her suitcase gone. [     ]
A.
Mary had found
B.
had Mary found
C.
did Mary find
D.
Mary found
【判断题】运球向前推进无防守时,球的落点应控制在身体的侧前方,并根据推进速度保持适当距离。( )
A.
正确
B.
错误
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