【单选题】Vous êtes ______, Mesdames ?
【多选题】下列关于职业道德基本原则独立性的相关说法中,不恰当的有( )
A.
注册会计师独立于被审计单位,这种独立性指实质上的独立
B.
注册会计师在执行审阅业务时,可以不遵守独立性
D.
保持独立性能够增强注册会计师保持职业怀疑的能力
【单选题】有以下程序,在横线应添加( )。 #include<iostream> using namespace std class TestClass { public: TestClass(int n){number=n} ______∥拷贝构造函数 ~TestClass(){} private: int number }: TestClass fun(TestClass P) { TestClass ...
A.
TestClass(TestClass &other){number=other.number}
B.
TestClass(TestClass other){number=other.number}
C.
TestClass(TestClass &other){number)
D.
TestClass(&other){number=other.number}
【单选题】听力原文:M: Jane missed the class again,didn't she?I wonder why? W: Well,I knew she had been absent all week. So I called her this morning to see if she was sick. It turned out that her husband was badly ...
A.
She was absent all week owing to sickness.
B.
She was seriously injured in a car accident.
C.
She called to say that her husband had been hospitalized.
D.
She had to be away from school to attend to her husband.
【简答题】Write a summary based on the following passage: When he stopped at a village, the motorist was told that a queen bee must be hidden in his car as there were thousands of bees nearby. On learning this,...
【单选题】有如下程序: #include <iostream> using namespace std; class Test { public: Test() {n+=2;} ~Test() {n-=3;} static int getNum(){retum n;} private: static int n; }; int Test:: n=1; int main() { Test*p=new Test...
【单选题】下列关于注册会计师运用职业道德概念框架的说法中,错误的是()。
A.
如果注册会计师接受与客户相关的介绍费或佣金,将对客观性、专业胜任能力和应有的关注产生自身利益威胁
C.
在任何情况下,注册会计师都不应该接受客户提供的礼品或招待,因为这种行为可能对职业道德基本原则的遵循产生威胁
D.
在提供鉴证业务时,注册会计师应当从实质上和形式上独立于鉴证客户,以便能够提出无偏见、无利益冲突或无他人不当影响的结论
【单选题】有如下程序: #include<iostream> using namespace std; class TestClass { private; char c; public; TestClass (char n):c(n){} ~TestClass () { cout<<c; } }; class TestClass1:public TestClass { Private: char c; p...
【多选题】下列有关职业怀疑的说法中,正确的有()。
A.
职业怀疑要求注册会计师质疑获取的审计证据,但是审计工作本身通常不涉及鉴定文件记录的真伪
B.
职业怀疑与注册会计师客观和公正、独立性的职业道德基本原则密切相关
C.
即使以前年度审计中了解和评估的正直、诚信的管理层和治理层,在本年度也可能发生变化,因此注册会计师针对管理层和治理层是否正直、诚信的判断的审计证据应当来自本年度
D.
如果注册会计师认为治理层是正直的,在获取合理保证的过程中可以适当考虑满足于说服力不足的审计证据