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【单选题】
You are an audit manager in NAB & Co, a large audit firm which specialises in the audit of retailers. The firm currently audits Goofy Co (Goofy), a food retailer, but Goofy’s main competitor, Mickey Co (Mickey), has approached the audit firm to act as auditors. Both Goofy and Mickey are listed companies. Goofy is concerned that if NAB & Co audits both companies then confidential information could pass across to Mickey. The ACCA Code of Ethics and Conduct requires that an external auditor implement appropriate safeguards to ensure that a conflict of interest is properly managed. Which of the following actions should NAB & Co take in the above situation? (1) Inform the audit committees of both Goofy and Mickey of the potential conflict of interest and obtain their consent to act for both parties (2) Use separate audit teams for each audit with a common independent review partner to determine whether confidentiality has been maintained (3) Draw up confidentiality agreements to be signed by the Board of Directors of Goofy and Mickey (4) Prevent unauthorised physical access to the information relating to the both company audits
A.
1, 3 and 4
B.
1 and 4 only
C.
1, 2 and 4
D.
1, 2 and 3
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参考答案:
举一反三
【判断题】新媒体运营者必须认真研究客户群,抓住消费者心理,才能做好营销工作。
A.
正确
B.
错误
【判断题】新媒体运营者必须认真研究目标客户群,抓住消费心理,这样才能采取相应的部署。
A.
正确
B.
错误
【单选题】企业、事业单位召开讨论有关工资、福利、劳动安全卫生、社会保险等涉及职工切身利益的会议,必须有()参加。
A.
企业领导
B.
人力资源
C.
业务骨干
D.
工会代表
【单选题】阅读下面的文章,回答第 15~17 题 第 15 题 下面有关“糯米砂浆”的表述,与原文不符合的一项是( )。
A.
由糯米汤与标准砂浆混合后制成的,具有超强度
B.
在糯米砂浆中,糯米汤比例与砂浆强度成正比
C.
在强度与耐水性方面均超过纯石灰砂浆
D.
用其修建的一些古建筑,存在至今,十分坚固
【判断题】企业、事业单位召开讨论有关工资、福利、劳动安全卫生、社会保险等涉及职工切身利益的会议,必须有工会代表参加。
A.
正确
B.
错误
【判断题】判断 (3 分 ) 新媒体运营者必须认真研究客户群,抓住消费者心理,才能做好营销工作。
A.
正确
B.
错误
【单选题】企业、事业单位召开讨论有关工资、福利、劳动安全卫生、社会保险等涉及职工切身利益的会议,()有工会代表参加。
A.
必须
B.
可以
C.
应当
D.
必须保证
【判断题】新媒体运营者必须认真研究客户群,抓住消费者心理,才能做好营销工作。
A.
正确
B.
错误
【简答题】企业、事业单位召开讨论有关工资、福利、劳动安全卫生、社会保险等涉及职工切身利益的会议,()有工会代表参加。
【判断题】The order getters must recognize potential buyers' needs, and then give them the necessary information.
A.
正确
B.
错误
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