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1 .会计师事务所在业务执行中，时常会出现项目组内部、项目组与被咨询者之间以及项目负责人与项目质量控制复核人员之间的意见分歧。下列有关会计师事务所的意见分歧描述中错误的是（ ）。
A 只有意见分歧问题得到解决，项目负责人才能出具报告 B 在意见分歧问题没有得到解决前，项目负责人也可以出具报告，只要在报告中说明即可 C 会计师事务所应当制定切实可行的政策和程序以解决意见分歧 D 会计师事务所应...
2 .Which of the following activities are most likely to be performed as part of strategicplanning?(1) Analysing trends in the economy where an investment is proposed(2) Preparing the staff rota for the following week(3) Reviewing market research for a new product
A 1 and 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3
3 .针对有关客户的诚信，下列不属于会计师事务所应当考虑的主要事项是（ ）。
A 与为客户提供专业会计服务的现任或前任人员进行沟通，并与其讨论 B 客户的经营性质 C 工作范围受到不适当限制的迹象 D 客户主要股东
4 .Jim Industries makes products in batches for different customers. During week 23 of the yearthe company was particularly busy so the factory workers had to work over the weekend.Hours worked at the weekend are paid at twice the weekly rate. All of the weekend hoursworked were spent on producing a batch for one customer, Bob Inc.Bob orders a similar batch every week.How should the overtime premium for the weekend work be treated?
A It should be allocated to the cost of Bob’s order B It should be charged directly to the income statement C It should be allocated to a general production overhead account D It should be treated as an administrative expense.
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A $225.00 B $304.50 C $375.00 D $507.50
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A 300 units B 400 units C 500 units D 600 units
