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注册会计师张敏负责对海洋公司2007年度财务报表进行审计，在完成审计工作时，张敏需要考虑以下事项，请代为做出正确判断。 被审计单位管理层应根据注册会计师的具体要求在管理层声明书中就以下内容作出相应的声明，但其中( )的表述是不恰当的。
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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X会计师事务所防范措施中具体防范措施的是( )。
Do animals have fights This is how the question is usually put. It sounds like a useful, ground-clearing way to start. Actually,it isn’t, because it assumes that there is an agreed account of human fights, which is something the world does not have. On one view of rights, to be sure, it necessarily follows that animals have none. Some philosophers argue that fights exist only within a social contract, as part of an exchange of duties and entitlements. Therefore animals cannot have fights. The idea of punishing a tiger that kills somebody is absurd; for exactly the same reason, so is the idea that tigers have rights. However, this is only one account, and by no means an uncontested one. It denies rights not only to animals but also to some people for instance, to infants, the mentally incapable and future generations. In addition, it is unclear what force a contract can have for people who never consented to it: how do you reply to somebody who says I don’t like this contractThe point is this: without agreement on the fights of people, arguing about the fights of animals is fruitless. It leads the discussion to extremes at the outset: it invites you to think that animals should be treated either with the consideration humans extend to other humans ,or with no consideration at all. This is a false choice. Better to start with another, more fundamental, question: is the way we treat animals a moral issue at allMany deny it. Arguing from the view that humans are different from animals in every relevant respect, extremists of this kind think that animals lie outside the area of moral choice. Any regard for the suffering of animals is seen as a mistake a sentimental displacement of feeling that should properly be directed to other humans.This view, which holds that torturing a monkey is morally equivalent to chopping wood, may seem bravely logical. In fact it is simply shallow: the confused center is fight to reject it. The most elementary form of moral reasoning the ethical equivalent of learning to crawl is to weigh others’ interests against one’s own. This in turn requires sympathy and imagination: without which there is no capacity for moral thought. To see an animal in pain is enough, for most, to engage sympathy. When that happens, it is not a mistake: it is mankind’s instinct for moral reasoning in action, an instinct that should be enco It leads the discussion to extremes at the outset: it invites you to think that animals should be treated either with the consideration humans extend to other humans, or with no consideration at all.
(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。 下列影响独立性的因素中，不属于外界压力对独立性造成影响的是( )。
(每小题均有多个正确答案，请从每小题的备选答案中选出你认为正确的答案。)申花会计师事务所的注册会计师王刚为戊公司2007年度财务报表审计的项目负责人，对于戊公司审计过程中助理人员提出的问题，请代为做出正确的判断； 在基于责任方认定的业务中，注册会计师的鉴证结论可以采用下列( )表述形式。
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