为了落实“会计师事务所应当将审计工作分派给那些具有相应专业胜任能力的人员”的要求,最

题型:单项选择题

问题:

为了落实“会计师事务所应当将审计工作分派给那些具有相应专业胜任能力的人员”的要求,最适当的是()。

A.会计师事务所聘用的新人除了具有一定学历外,还必须经过严格的专业能力考试

B.会计师事务所对其专业人员的工作经历和业绩进行记录和考评

C.要求注册会计师在执行审计业务时按照审计准则的规定进行审计

D.执业的注册会计师应当按规定参加后续教育的学习以提高业务能力

考点:注册会计师审计注册会计师审计
题型:单项选择题

Observe that for the programmer, as for the chef, the urgency of the patron (顾客) may govern the scheduled completion of the task, but it cannot govern the actual completion. An omelette (煎鸡蛋) , promised in two minutes, may appear to be progressing nicely. But when it has not set in two minutes, the customer has two choices-waits or eats it raw. Software customers have had (71) choices.
Now I do not think software (72) have less inherent courage and firmness than chefs, nor than other engineering managers. But false (73) to match the patron’s desired date is much more common in our discipline than elsewhere in engineering. It is very (74) to make a vigorous, plausible, and job risking defense of an estimate that is derived by no quantitative method, supported by little data, and certified chiefly by the hunches of the managers.
Clearly two solutions are needed. We need to develop and publicize productivity figures, bug-incidence figures, estimating rules, and so on. The whole profession can only profit from (75) such data. Until estimating is on a sounder basis, individual managers will need to stiffen their backbones and defend their estimates with the assurance that their poor hunches are better than wish derived estimates.

A. tasksB. jobs C. worksD. scheduling

题型:单项选择题

长期毒性试验属于

A.临床前试验

B.Ⅰ期临床试验

C.Ⅱ期临床试验

D.Ⅲ期临床试验

E.Ⅳ期临床试验

题型:单项选择题

下列选项中,不属于 Access数据库对象的是( )。

A.表

B.查询

C.窗体

D.文件夹

题型:单项选择题

某小区有40%的住户订阅日报,有15%的住户同时订阅日报和时报,至少有75%的住户至少订阅两种报纸中的一种,问订阅时报的比例至少为多少?

A.35%

B.50%

C.55%

D.60%

题型:单项选择题

人参强心的成分是()

A.人参皂苷

B.人参多糖

C.氨基酸

D.酶

E.微量元素

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