ABC会计师事务所的乙注册会计师作为项目负责人负责对B公司(上市公司)20×8年度财务报表进行审计,为了保证业务质量,会计师事务所应当制定业务质量控制政策和程序。对以下问题请根据《业务质量控制准则》的规定,代为做出正确的专业判断。 由于业务执行对业务质量有直接的重大影响,是业务质量控制的关键环节,因此,ABC会计师事务所应当要求( )负责组织对业务执行实施指导、监督与复核。
A. 项目负责人
B. 项目合伙人
C. 主任会计师
D. 具体执行业务的注册会计师
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患者,女性,26岁,慢性风湿性心脏病,联合瓣膜病。患者自幼好发扁桃体炎,5年前于劳动时出现呼吸困难,咳粉红色泡沫痰并双下肢水肿。 心尖区可听到舒张期杂音,其病变是
A. 肺动脉高压
B. 主动脉瓣关闭不全
C. 三尖瓣狭窄
D. 二尖瓣关闭不全
E. 二尖瓣狭窄
患儿,3岁,因活动后气喘、乏力,易患肺炎来院就诊。查体:多汗、消瘦、体重10kg;胸骨左缘第3、4肋间4级粗糙收缩期杂音。心电图示:左心室及右心室均肥大;胸部X线片示肺淤血。 该疾病最常见的并发症是
A. 气胸
B. 肺气肿
C. 肺水肿
D. 呼吸衰竭
E. 呼吸道感染
ABC会计师事务所承接了F公司20×8年度财务报表审计业务,己注册会计师任项目负责人。在销售与收款循环业务审计中,遇到了下列事项,请代为做出正确的专业判断。 下列审计程序中,常用于测试销售业务完整性认定的审计程序有( )。
A. 检查赊销业务是否经过授权批准
B. 检查发运凭证连续编号的完整性
C. 检查发运凭证编号中是否有重号
D. 检查销售发票编号的完整性
Letter One Jan. 25, 2007Dear Mr. Guan Li, From your advertisements we know that you are making transformers (变压器) in a variety of types. We are interested in your products. Would you please send us the details of your products If possible, please send us some pictures of the products.Looking forward to your early reply. Yours sincerely, Louis Smith Letter Two Feb. 14, 2007Dear Mr. Louis Smith, It’s our pleasure to submit the attached quotation (报价) for your review and consideration. Here enclosed are some pictures of our latest types of transformers. This quotation package consists of the following: Section 1 Price list for transformers Section 2 Types of transformers Section 3 Technical specification In the price list you can see we are giving you the lowest prices and offer our best goods. We also think it better to offer you a 5 % discount on purchases of more than 10 units. Please advise if you have additional questions. Yours sincerely, Guan Li What products are the two letters dealing with