单项选择题

ABC会计师事务所正在考虑发展W公司为审计客户。EFG会计师事务所与W公司之间存在金额重大的借贷关系。假定ABC会计师事务所与EFG会计师事务所之间相互合作，并存在下列关系中的一种，其中不影响ABC会计师事务所接受W公司的审计业务的关系是（　）。

A.使用共同的名字、字号和标识
B.定期交流客户资料、收费等信息
C.拥有共同的经营战略和质量控制政策
D.共同分担开发审计方法的成本
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单项选择题
As I write these words,a triumphant horn is erupting in my ear over the thythmic bowing of violins.In fact,as you read,I would l you to listen along-just search Battlefield One. 1 2 you'll focus jusL a bii better with it playing in the background.3,as a video game soundtrack it's designed to have exacdy that 4.This is,by far,the best Life Pro Tip I've ever gotten or given:Listen to music from video games when you need to 5.It's a whole genre designed to simultaneously 6 your senses and blend into the background of your brain,7 that's the point.of the soundtrack.It has to 8 you,the player,in a task without distracting from iL.In fact,the best music would actually 9 the listener to che task.Plenty of studies 10 that having some sound around you can help you focus,11 because it gives your subconscious something to 12.It doesn't have to focus on Lhat coughing coworker or the occasional sound of doors closing,13 you aren't distracted by intermittent interruptions.Music seems to focus us the best,14 not just any music.The latest#1 single is more 15 to make you sing along and tap your toes than.16 into your work day.Silence,on the other hand,seems to make office workers 17 and less proficient than their music-listening compatriots.18 some surgeons use music to get in the groove,and research 19 those who do this perform operations more efficiently and with higher 20.3选？
A.Inshort
B.Aboveall
C.Afterall
D.Inaddition
单项选择题
下列关于审计报告的表述中错误的是（ ）。
A.审计报告应当具有标题，统一规范为“审计报告”
B.如果审计报告包含“按照法律法规的要求报告的事项”部分，应当将其置于其他事项段中
C.审计报告应当注明报告日期，审计报告日不应早于注册会计师获取充分、适当的审计证据，并在此基础上对财务报表形成审计意见的日期
D.如果审计报告同时提及中国注册会计师审计准则和其他国家或地区审计准则，审计报告应当指明审计准则所述的国家或地区
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