審計(jì)項(xiàng)目組成員與公眾利益實(shí)體的審計(jì)客戶董事之間是主要近親屬,以下防范措施中,最恰當(dāng)?shù)氖?)。A.將該審計(jì)項(xiàng)目組成員調(diào)離審計(jì)項(xiàng)目組,否則會(huì)計(jì)師事務(wù)所應(yīng)當(dāng)終止該項(xiàng)審計(jì)業(yè)務(wù)
B.將該審計(jì)項(xiàng)目組成員調(diào)離審計(jì)項(xiàng)目組,否則會(huì)計(jì)師事務(wù)所應(yīng)當(dāng)安排關(guān)鍵審計(jì)合伙人復(fù)核該審計(jì)項(xiàng)目組成員的工作
C.將該審計(jì)項(xiàng)目組成員調(diào)離審計(jì)項(xiàng)目組,否則會(huì)計(jì)師事務(wù)所應(yīng)當(dāng)提出審計(jì)客戶暫停該主要近親屬的工作
D.將該審計(jì)項(xiàng)目組成員調(diào)離審計(jì)項(xiàng)目組,否則會(huì)計(jì)師事務(wù)所應(yīng)當(dāng)與審計(jì)客戶治理層討論暫停該主要近親屬的工作