会计师事务所内部不同层级人员之间相互沟通信息有着重要的作用。为此，会计师事务所制定的政策和程序应当要求（ ）。
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1 .The personal service partnership of Allen,Baker & Carr had the following cash basis balance sheet at December 31 ofthe current year: Adjusted basis per books Market value ASSETS Cash USD102,000 USD102,000 Unrealized accounts receivable ? 420,000 Total USD102,000 USD522,000 LIABILITY AND CAPITAL Note payable 60,000 60,000 Capital accounts: Allen 14,000 154,000 Baker 14,000 154,000 Carr 14,000 154,000 Totals USD102,000 USD522,000 Carr, an equal partner, sold his partnership interest to Dole, an outsider, for USD154,000 cash on January 1 of the following year. In addition, Dole assumed Carr's share of the partnership's liability.What was the total amount realized by Carr on the sale of his partnership interest?
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2 .下列各项中，属于获取有关客户诚信情况的有效途径的有（ ）。
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 B 询问金融机构 C 从相关数据库中搜索客户的背景信息 D 利用调查机构对客户的经营情况
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