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A注册会计师是P公司2005年度会计报表审计的外勤审计负责人，在了解P公司基本情况后，A注册会计师及其助理人员开始编制总体审计计划和具体审计计划。在编制审计计划，评估确定重要性水平过程中，A注册会计师需对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定，请代为做出正确的专业判断。 如果评价审计结果时所运用的重要性水平大大低于编制审计计划时确定的重要性水平，注册会计师应当重新评估所执行的审计程序是否充分。( )
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A注册会计师是J公司2005年度会计报表审计的外勤审计负责人，在审计过程中，需对负责应收款项审计的助理人员提出的相关函证问题予以解答，并对其编制的有关审计工作底稿进行复核。请代为做出正确的专业判断。对于J公司当年发生的应收账款，除非有确凿证据表明其收回的可能性不大，否则不能全额计提坏账准备。( )
ABC会计师事务所承办了X股份有限公司 2005年度会计报表审计业务。针对X股份有限公司以下事项，请代注册会计师做出正确的专业判断。 在被审计单位变更委托的会计师事务所时，后任注册会计师应借调、参阅前任注册会计师有关工作底稿，如果以前期间均由具有良好信誉的会计师事务所审计，则后任注册会计师对期初余额栏的审核范围通常仅限于一般性复核。( )
人民法院对下列哪些案件，可以适用简易程序，由审判员一人独任审判（）
A All too often, many firms proceed into an alliance relationship without sufficiently planning and/or negotiating the key parameters of the relationship. Defining the legal framework of the alliance is only the beginning of the kind of comprehensive planning that is needed to ensure a workable relationship. Successful alliance planning goes beyond the partners’’ initial agreement on the choice of alliance vehicle (e.g. cross-licensing, technology development pact, joint venture, equity sharing).B Successful alliance planning not only includes the usual details of plant location, cost sharing, market share gains and other economic criteria, but also the approaches that facilitate creating new knowledge and other technological synergies. Senior management needs to communicate the alliance’’s shared goals with all key middle managers and technical staff to discuss ways to develop a win-win relationship. Senior management also needs to convey the message that close cooperation could unintentionally expose and leak the firm’’s core competencies in ways that could ultimately damage the firm’’s long-term competitiveness. These same managers and technical staff need to know at the planning stage which technologies, competencies or proprietary processes should be protected from excessive demands from the partner.C Managers often herald the consummation of an alliance agreement as the final outcome of intensive negotiations between the partners. For many types of strategic alliances (e.g. technology development pacts, joint ventures, consortia), however, the legal negotiations represent only the beginning of a long series of ongoing, continuous negotiations that actually take place once alliance operations commence. The finer details of the alliance’’s framework entail continuous negotiations with the partner. Even after both parties agree to the broad (and immediate) goals and objectives of the relationship, smooth accommodation of managers and practices from different partners is directly related to how well managers can negotiate the uncertainties and the complexities of day-to-day activities that cannot be pre-specified in a legal document.D Smooth implementation to facilitate learning requires all levels of management to work on developing "alliance protocols" that enable careful knowledge creation and sharing among the partners. In their simplest form, alliance protocols represent the communication channels by which the alliance’’s managers and technical staffs share technologies, skills and managerial acumen. Jointly developing and agreeing to these protocols early on is important to maintaining a balanced relationship, whereby neither partner feels that their contributions or opportunities to learn from the other are neglected or undervalued. Protocols are instrumental in setting up the mental "parameters" that limit what partners can ask from one another in terms of what constitute proprietary vs. non-proprietary technologies or processes. Protocols provide an "invisible fence" that defines the boundaries between cooperation and competition.E Strategic alliances can help firms transform their core businesses and activities by helping management secure access to new technologies, insights and skills that other firms may possess. Alliances enable firms to jointly develop new products and processes, the costs of which are often beyond the financial and human resources of any firm. Strategic alliances can also help firms divest themselves of non-core business units or activities that are costly to retain. In non-core businesses, alliances can help reduce the cost of industry exit and corporate restructuring.0. It is rewarding for firms to form the alliance relationship with others. (E)
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