(1)恰当。(1.2分)
(2)不恰当。(0.5分)依据质量控制准则规定,会计师事务所应当建立以质量为导向的业绩评价、工薪及晋升的政策和程序。(0.7分)
(3)不恰当。(0.5分)项目质量控制复核形成的工作底稿可以在报告日后完成。(0.7分)
(4)不恰当。(0.5分)意见分歧未得到解决。会计师事务所应当制定政策和程序,以处理和解决意见分歧。(0.7分)
(5)恰当。(1.2分)
[Answer]
(1) Appropriate.
(2) Not appropriate. According to the quality control standards, accounting firms should establish quality-oriented performance evaluation, salary and promotion policies and procedures.
(3) Not appropriate. The working papers formed by the project quality control review can be completed after the reporting date.
(4) Not appropriate. Differences of opinion have not been resolved.
(5) Appropriate.