ABC会计师事务所负责审计甲公司2011年度财务报表,并于2012年3月15日出具了审计报告,ABC会计师事务所于2012年4月1日遇到下列与法律责任有关的事项,请代为作出正确的专业判断。 在事务所侵权赔偿案件中,人民法院应列为共同被告的民事主体包括()。
A. 利害关系人拒不起诉的被审计单位
B. 虚假出资或出不实、抽逃出资,且事后未补足的被审计单位出资人
C. 利害关系人提起诉讼的会计师事务所分支机构所属会计师事务所
D. 提供包含虚假信息审计报告的会计师事务所
Eiffel Is an Eyeful Some 300 meters up, near the Eiffel Tower’s wind-whipped summit the world comes to scribble. Japanese, Brazilians, Americans they graffiti their names, loves and politics on the cold iron -- transforming the most French of monuments into symbol of a world on the move. With Paris laid out in miniature below, it seems strange that visitors would rather waste time marking their presence than admire the view. But the graffiti also raises a question: Why, nearly 114 years after it was completed, and decades after it ceased to be the world’s tallest structure, is la Tour Eiffel still so popular The reasons are as complex as the iron work that graces a structure some 90 stories high. But part of the answer is, no doubt, its agelessness. Regularly maintained, it should never rust away. Graffiti is regularly painted over, but the tower lives on. "Eiffel represents Paris and Paris is France. It Is very symbolic," says Hugues Richard, a 31-year-old Frenchman who holds the record for cycling up to the tower’s second floor -- 747 steps in 19 minutes and 4 seconds, without touching the floor with his feet. "It’s iron lady, it inspires us," he says. But to what After all, the tower doesn’t have a purpose. It ceased to be the world’s tallest in 1930 when the Chrysler Building went up in New York. Yes, television and radio signals are beamed from the top, and Gustave Eiffel, a frenetic builder who died on December 27, aged 91, used its height for conducting research into weather, aerodynamics and radio communication. But in essence the tower inspires simply by being there -- a blank canvas for visitors to make of it what they will. To the technically minded, it’s an engineering triumph. For lovers, it’s romantic. "The tower will outlast all of us, and by a long way," says Isabelle Esnous, whose company manages Eiffel Tower. Which statement is NOT true of Hugues Richard
A. He is a cyclist.
B. He is a record holder.
C. He climbed 747 steps up the tower in 19 minutes and 4 seconds.
D. He cycled up to the tower’s, second floor.
ABC会计师事务所负责审计甲公司2011年度财务报表,在制定生产与存货循环的审计计划时,注册会计师遇到下列事项,请代为做出正确的专业判断。 在对甲公司存货实施计价测试时,A注册会计师确定的下列样本选择标准中恰当的包括()。
A. 应从已盘点存货中选择
B. 应选择结存金额较大的项目
C. 应选择价格变动比较频繁的项目
D. 应从监盘中发现存在不符的项目中选择