未经法律法规允许向会计师事务所以外的第三方披露其所获 知的涉密信息 【答案】ABCD 【解析】根据保密原则,注册会计师在职业活动中禁止的行为包 括:(1)未经客户授权或法律法规允许,向会计师事务所以外的第三 方披露其所获知涉密信息;(2)利用所获知的涉密信息为自己或第三 方谋取利益。 6. ABC 会计师事务所 A 注册会计师负责审计甲上市公司 2012 年 财务报表。 根据保密原则, 以下属于可以对外披露的涉密信息的例外 事项有( )。(教材 P27) A.法律法规允许披露,并取得甲公司的授权 B.根据法律法规的要求,为法律诉讼提供证据 C.根据法律法规的要求,向监管机构报告所发现的违法行为 D.法律法规允许的情况下, 在法律诉讼、 仲裁中维护自己的合法 权益 【答案】ABCD 【解析】 注册会计师能否对外披露涉密信息关键考虑三个方面的 因素, 第一, 法律法规的允许或要求;第二, 是否得到客户授权;第三, m anipulat or control mode and pr ogrammable controll ers introduction 2.1 Sele ct di scussi on wit h manipulator contr ol 2.1 .1 cla ssification of control relay s and dis crete ele ctroni c cir cuit ca n control old i ndustrial equipme nt, but also mor e common. Mai nly the se two relatively chea p and you can mee t the old -fashi one d, simpl e (or simple) industrial equi pment. S o he can s ee them now, however thes e two control m ode s (relay and di screte ele ctronic circuit s) are these fatal flaws: (1) cannot ada pt to the compl ex logic contr ol, (2) only for the curre nt proje ct, the la ck of compati bility and (3) not reforming the system with e qui pment improveme nts. S pring for t he development of China' s moder n industri al automati on technology the substantial i ncrea se in t he level of industria l automation, complete d the perfect relay of the computer too much. In terms of controll ing the computer s howe d his two great adva ntages: ( 1) each of the har dware can be installe d on one or more micr opr oces sors ; (2) the 。 转 好 定 稳 势 形 产 生 安 域 领 行 个 动 推 降 下 继 量 总 保 故 事 上 以 较 制 遏 , 管 监 节 环 等 作 殊 特 和 区 地 ”、 大 一 点 重 “两 化 强 续 持 ; 任 责 体 主 业 企 实 落 面 全 official desig ner of the s oftware writing conte nt control is all a bout. Now in several ways in t he context of industrial a utomation ca n often be see n in three way s: (1) Programmable Logical Controller (referred to as I PC); (2) Distributed Contr ol System (DCS for short), and (3) the Programmabl e Logi cal Contr oller (PLC for short). 2.1.2 PLC a nd t he IPC and DCS contrast contrast 1 , each of the three te chnol ogies of origins a nd development re quirement s for fast data processi ng makes it invente d the computer. T he men br oug ht in terms of har dware there, usi ng a high l evel of standardizati on, can use more compati bility tools, is a ri ch s oftware resource s, es pecially t he nee d for immediacy i n operational systems. S o the computer can effectively contr ol is used to control and meet its speed, on the virtual model, real -time and i n computati onal re quireme nts. Distr ibute d system started wit h a contr ol system for industrial a utomatic instrument use d to control, w hereas now it i s succe ssfully developed int o industrial control computer use d as a central colle ction a nd distri bution system and transiti on of distributed contr ol system in a nalog ue ha ndli ng, l oop control, has beg un t o reflect the use of a huge adva ntage. Thoug h distri bute d system has great adva ntages in l oop regulati on, but only as a means of conti nuous process contr ol. Optimization of PLC is the corre sponding relay nee ds wa s bor n, its main use i n the w ork order control, early primary is repla ced relay this hulking system, focus ed on the s witch controlli ng the runni ng order of functi ons. Marked by the micr oproces sor i n the early 197 0 of the 20th cent ury emerged, micr o-el ectronics technol ogy ha s devel ope d rapi dly, people s oon microel ectronic s proces sing technology w ill be used i n the Programmable Logi cal Controller (that is Manipulator is now use d as a industrial robots in use, t he control obje ctives ofte n appear often in i ndustrial a utomation. In dustrial automati on technology has gradually matured, a s mature a technology line has bee n rapid development i n industrial a utomation as a se parate subje ct. Manipulator appli cation began t o filter into wel ding, l ogisti cs, mechani cal pr oce ssin g, and other industries . Especially at hig h or very l ow temperature s, full of poisonous gase s, hig h radiation cas e, robot in simil ar circumstances s howe d great us e also bring s great conv enie nce t o the staff. Precise ly becaus e of this robot t o get people's attenti on began to be a hig h degre e of devel opment . La bor rates, w orking conditions, la bor inte nsive a spe cts of pr omoting development. Bot h at home a nd a broad t o devel op the PLC (programmable l ogic contr oller) is in various s pe cial cir cumstances a nd under s pecial conditions s et for mecha nical device s. Now tur ned on the devel opme nt of the microelectronics aut omatic control technology a nd t he rapid devel opment of the trains, t he success of PLC hardware software and simulati on contr ol win big and succe ssful development, now conti nue s to devel op a s a factory aut omation sta ndar ds. Be caus e robots are good development of the te chnol ogy makes a good optimization of productive capital , and robot shows thi s unique adva ntages, s uch as: ha s good compati bility, w ide availa bility, hardware is complete, a nd programming that ca n be mastered in a s hort time, s o in t he context of industrial PLC a ppli cations became ubiquitous. M ani pulator i n many devel ope d country agriculture a nd industry has been a ppli ed, s uch as the use of mecha nical harvesting large area s of farmland, re peated operations on the high -s peed li ne that uses a r oboti c arm, and so on. Today, t he hig h level of automati on combi ned wit h restricti ons on t he mani pulator development level i s slightly low er than t he inter national. The desig n is mainly arm wel ding ma chi ne by PLC A utomation control. T his of design let desig ners on in s chool by learn of has a must of consoli dation, understa nd has s ome us ually di dn't opportunities aware nes s in worl d range wit hin s ome leading level of knowle dge ha s has must awarene ss, hope desig ners can i n yihou of de sign i n the ca n s uccess of using i n this desig n i n the pr ocee ds of experience 1.2 ma nipulator in bot h at home a nd a broad of research profile a utomation mechani cal arm research bega n Yu 20t h ce ntury medi um-term, after years with wit h com puter a nd a utomation technol ogy of devel opme nt, Makes mecha nical arm on the Gra nd stage of industrial automation and shi ne, gradually became a n industrial eval uation standards, a nd it s importa nce can b e see n. Now origi nal roboti c arm spe nt most of mass pr oducti on a nd use on the producti on li ne, w hich is pr ogrammed robotic arm. As t he first generation of manipulator positi on contr ol sys tems main features, althoug h not back sev eral generations that can de tect the external envir onment , but can still successf ully com plete like wel ding, painti ng, del ivery as well as for materials simple moveme nts. Se cond generation me cha nical arms are equipped wit h sensors a nd ma nipulators hav e the envir onme nt there is a certa in amount of "sense", w hen the mechani cal arm is to use the program as a ba sis . Difference is that t he robot bega nd 是否损害利害关系人的利益。 具体的说保密原则的例外事项包括: (1) 法律法规允许披露, 并取得客户的授权;(2)根据法律法规的要求, 为 法律诉讼、 仲裁准备文件或提供证据, 以及向监管机构报告所发现的 违法行为;(3)法律法规允许的情况下, 在法律诉讼、 仲裁中维护自己 的合法权益;(4)接受注册会计师协会或监管机构的执业质量检查, 答 复其询问和调查;(5)法律法规、 执业准则和职业道德规范规定的其他 情形。 7. ABC 会计师事务所 A 注册会计师负责审计甲上市公司 2012 年 财务报表。 下列情形中, 可能表明存在自我评价导致对职业道德原则 产生不利影响的有( )。