一项发表于Hum Reprod.2017的队列研究，在接受新鲜胚胎移植的PCOS女性中，非随机分为等待自发

月经组，孕激素预处理组，口服避孕药预处理组。旨在研究三组的受孕率、临床妊娠率、活产率。结果提示()。

A、自发月经组和孕激素预处理组受孕率、临床妊娠率、活产率均明显高于避孕药组

B、避孕药组受孕率、临床妊娠率、活产率均明显高于自发月经组和孕激索预处理组

C、三组间没有显著差异

D、自发月经组和孕激索预处理组受孕率、活产率均明显高于避孕药组

E、临床妊娠率、活产率均明显高于避孕药组

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发布时间：2022-09-23

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第1题

2018年张力教授团队发表于LancetOncology的一项临床研究中，卡瑞利珠单抗联合吉西他滨和顺铂治疗鼻咽癌患者，RCCEP的发生率为？（)

A.22%

B.43.2%

C.77.3%

D.9.5%

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第2题

Hum and Hoo is an established audit practice in Deetown and has a large share of the audit

services market among local businesses. Because Deetown is a relatively isolated area, many clients rely on Hum and Hoo for accounting and technical advice over and above the annual audit. This has meant that, over time, Hum and Hoo has also developed expertise in compliance advice, tax, strategy consulting and other professional services.

Because non-audit work is important to Hum and Hoo, staff have ‘business growth’ criteria strongly linked with bonuses and promotion. This means that many of the professional accountants in the firm actively seek to increase sales of non-audit services to businesses in the Deetown area, including from audit clients. The culture of the firm is such that everybody is expected to help out with any project which needs to be done, and this sometimes means that staff help out on a range of both audit and non-audit tasks. The lines between audit and non-audit services are sometimes blurred and staff may work on either, as workload needs demand. Managing partner Cherry Hoo told staff that the non-audit revenue is now so important to the firm that staff should not do anything to threaten that source of income.

Cherry Hoo said that she was thinking of beginning to offer a number of other services including advice on environmental reporting and the provision of environmental auditing services. She said she had spoken to local companies which were looking to demonstrate their environmental sustainability and she believed that environmental reporting and auditing might be ways to help with this. She said she was confused by the nature of environmental reporting and so was not sure about what should be audited.

Required:

(a) Explain ‘ethical threat’ and ‘ethical safeguard’ in the context of external auditing, and discuss the benefits of effective ethical safeguards for Hum and Hoo. (8 marks)

(b) Explain ‘environmental audit’ and assess how environmental reporting and auditing might enable companies to ‘demonstrate their environmental sustainability’ as Cherry Hoo suggested. (8 marks)

(c) Some corporate governance codes prohibit audit firms such as Hum and Hoo from providing some non-audit services to audit clients without the prior approval of the client’s audit committee. This is because it is sometimes believed to be against the public interest.

Required:

Explain ‘public interest’ in the context of accounting services and why a client’s audit committee is a suitable body to advise on the purchase of non-audit services from Hum and Hoo. (9 marks)

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第3题

《八十一梦》发表于（）。

A.1938年

B.1939年

C.1937年

D.1949年

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第4题

张之洞的《劝学篇》，发表于洋务运动兴起之初。（)

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第5题