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举一反三
【多选题】下列各项中，符合注册会计师职业道德有关专业胜任能力要求的有( ）。
A.
如果注册会计师在缺乏足够的知识、技能和经验的情况下提供专业服务，就构成了一种欺诈
B.
注册会计师在提供专业服务时可以在特定领域利用专家协助其工作
C.
注册会计师应当对其所聘请的专家的工作结果负责
D.
在利用专家工作时，注册会计师应对专家遵守职业道德的情况进行监督和指导
【单选题】British university entrants(新学员) expect to be provided with washing machines and dryers in their rooms, and even car parking spaces, a survey has found. Students are also less prepared to tolerate poo...
A.
British university entrants(新学员) expect to be provided with washing machines and dryers in their rooms, and even car parking spaces, a survey has found. Students are also less prepared to tolerate poor quality living conditions than their predecessors, says the survey by British polling organization Mori.
B.
More than 1,000 full-time undergraduates and postgraduates from 21 universities across the UK were surveyed for the research. It shows that location is the key factor in choosing accommodation for students—nearly half of those interviewed said that being close to their place of study was the most important factor in their choice. Cost came second, with evidence that many parents foot the bills for their children’s rent. The survey also shows that students are no longer prepared to carry bags of washing to the nearest launderette(自动洗衣店). These newcomers expect washers and dryers to be provided with their accommodation. The study also highlights those things today’s students expect as standard—communal (公共的) areas to be cleaned regularly, utility bills to be included, even private car parking space to be included.
C.
Separate findings from the UK’s National Union of Students published earlier this year show more than half of students in private rented accommodation are living in unsatisfactory conditions.
D.