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13、会计师事务所对无法胜任或不能按时完成的业务，应【 】
A
A、聘请其他专业人员帮助 B、转包给其他会计师事务所C、拒绝接受委托 D、减少业务收费
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试题答案：
C
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相关题目
下列情况中，对注册会计师执行审计业务的独立性影响最大的是（）
风险评估程序
20、内部控制的控制环境不包括【 】
17、审计工作底稿的所有权属于【 】
下列属于审查书面资料的方法为( )A.监督盘点 B.观察法 C.调节法 D.分析法
26、下列审计证据中，属于外部书面证据的有【 】
5、位于注册会计师职业道德的基本原则首位的是 【 】
18、在接受审计业务委托之前，后任注册会计师应向前任会计注册师主要了解【 】
12、在对财务报表进行分析后，确定资产负债表的重要性水平为 200 万元，利澜表 的重要性水平为 100 万元，则注册会计师应确定的财务报表层次的熏要性水 平为（ ）
26、专业胜任能力的基本原则要求注册会计师应做到（ ）
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