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(每小题只有一个正确答案,请从每小题的备选答案中选出一个你认为正确的答案)甲公司是非上市公司,由X会计师事务所负责对甲公司2007年度财务报表进行审计,A注册会计师担任项目负责人。在考虑执业过程中有关职业道德规范的相关问题时,A注册会计师遇到以下事项,请代为做出正确的专业判断。 下列选项中,属于是自我评价威胁影响独立性,并且存在有效防范措施的是( )。

A. 鉴证小组成员C是甲公司的董事
B. 会计师事务所为甲公司代编2007年度财务报表后承接了2007年度财务报表审计业务
C. 会计师事务所在2007年为甲公司提供了纳税鉴证业务后承接了2007年度财务报表审计业务
D. 鉴证小组成员B的父亲是甲公司的董事

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The girls in this sixth grade class in East Palo Alto, California, all have the same access to computers as boys. But researchers say, by the time they get to high school, they are victims of what the researchers call a major new gender (性别) gap in technology. Janice Weinman of the American Association of University Women says, "Girls tend to be less comfortable than boys with the computer. They use it more for word processing rather than for problem solving, rather than to discover new ways in which to understand information." After re-examining a thousand studies, the American Association of University Women researchers found that girls make up only a small percentage of students in computer science classes. Girls consistently rate themselves significantly lower than boys in their ability and confidence in using computers. And they use computers less often than boys outside the classroom. An instructor of a computer lab says he’’s already noticed some differences. Charles Cheadle of Cesar Chavez School says, "Boys are not so afraid they might do something that will harm the computer, whereas girls are afraid they might break it somehow." Six years ago, the software company Purple Moon noticed that girls’’ computer usage was falling behind boys. Karen Gould says, "The number one reason girls told us they don’’t like computer games is not that they’’re too violent, or too competitive. Girls just said they’’re incredibly boring." Purple Monn says it found what girls want, characters they can relate to and story lines relative to what’’s going on in their own lives. Karen Gould of Purple Moon Software says, "What we definitely found from girls is that there is no intrinsic (固有的) reason why they wouldn’’t want to play on a computer; it was just a content thing." The sponsor of the study says it all boils down to this: the technology gender gap that separates the girls from the boys must be closed if women are to compete effectively with men in the 21st century. The gender gap needs to be closed because______.

A. it isn’t fair that boys are allowed to use computers all the time
B. there isn’t enough money for upgrading computers
C. most of the causes may boil down to a question of money
D. the ability to use computers is important in today’s world

实验室观察某疗法对移植性肿瘤的疗效,以生存日数作为分析指标,实验组观察 10例,秩次和为170;对照组观察12例,秩次和为83。欲比较两组生存日数有无差别,进行秩和检验。 编秩次时,若遇实测值相同,但分别位于两组,则应

A. 依顺序编秩
B. 取其平均秩次
C. 以实测值作为秩次
D. 将原数据合并作为新数据编秩次
E. 弃去不计并从n中减去相同值的个数

一儿童因食用大量存放过久的蔬菜而引起的以青紫症为主食物中毒,及时采用1%亚甲蓝小剂量口服治愈。 该食物中毒属

A. 氰苷中毒
B. 霉菌毒素中毒
C. 细菌毒素中毒
D. 化学性食物中毒
E. 有毒植物中毒

鉴于商定程序业务的特点,注册会计师在接受业务委托前,应根据其风险分析结果初步确定出其应执行的程序的性质、时间和范围等,并将其与特定主体沟通,确保其已经清楚理解拟执行的商定程序和业务约定条款。 ( )

A. 对
B. 错

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