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西欧国家多称人机工程学为()
A.Human Engineering
B.Human Factors Engineering
C.Ergonomics
D.Engineering
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A.Human Engineering
B.Human Factors Engineering
C.Ergonomics
D.Engineering
Because non-audit work is important to Hum and Hoo, staff have ‘business growth’ criteria strongly linked with bonuses and promotion. This means that many of the professional accountants in the firm actively seek to increase sales of non-audit services to businesses in the Deetown area, including from audit clients. The culture of the firm is such that everybody is expected to help out with any project which needs to be done, and this sometimes means that staff help out on a range of both audit and non-audit tasks. The lines between audit and non-audit services are sometimes blurred and staff may work on either, as workload needs demand. Managing partner Cherry Hoo told staff that the non-audit revenue is now so important to the firm that staff should not do anything to threaten that source of income.
Cherry Hoo said that she was thinking of beginning to offer a number of other services including advice on environmental reporting and the provision of environmental auditing services. She said she had spoken to local companies which were looking to demonstrate their environmental sustainability and she believed that environmental reporting and auditing might be ways to help with this. She said she was confused by the nature of environmental reporting and so was not sure about what should be audited.
Required:
(a) Explain ‘ethical threat’ and ‘ethical safeguard’ in the context of external auditing, and discuss the benefits of effective ethical safeguards for Hum and Hoo. (8 marks)
(b) Explain ‘environmental audit’ and assess how environmental reporting and auditing might enable companies to ‘demonstrate their environmental sustainability’ as Cherry Hoo suggested. (8 marks)
(c) Some corporate governance codes prohibit audit firms such as Hum and Hoo from providing some non-audit services to audit clients without the prior approval of the client’s audit committee. This is because it is sometimes believed to be against the public interest.
Required:
Explain ‘public interest’ in the context of accounting services and why a client’s audit committee is a suitable body to advise on the purchase of non-audit services from Hum and Hoo. (9 marks)
A.对
B.错
西欧国家成立“欧洲共同体”的目的,主要是()
A.建立统一而强大的欧洲
B.保障自身安全,加快经济发展步伐
C.同美苏抗衡,争夺世界霸权
D.建立欧洲的经济与政治联盟
在我们使用IP电话时,下列方式中无法实现的是()
a.连接于Internet的两台个人机之间的通话
b.一端为个人机、另一端为普通电话,通过Internet进行通话
c.两端均为普通电话,通过Internet进行通话
d.一台未上网的个人机,与普通电话间的通话
递减法称取试样时,适合于称取()。
A.剧毒的物质
B.易吸湿.易氧化.易与空气中CO2反应的物质
C.平行多组分不易吸湿的样品
D.易挥发的物质
总分类账的格式有三栏式、多栏式、数量金额式和横线登记式(或称平行式)等多种。()
A.正确
B.错误