在評(píng)價(jià)對(duì)會(huì)計(jì)估計(jì)差異的合理性時(shí),注冊(cè)會(huì)計(jì)師的下列做法不合理的是(?。?/span>
- A
若會(huì)計(jì)估計(jì)的差異合理,則注冊(cè)會(huì)計(jì)師不需要被審計(jì)單位調(diào)整
- B
若會(huì)計(jì)估計(jì)的差異不合理,則注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)告知被審計(jì)單位治理層并要求其調(diào)整
- C
若會(huì)計(jì)估計(jì)的差異不合理,則注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)提請(qǐng)被審計(jì)單位管理層調(diào)整
- D
若被審計(jì)單位管理層不調(diào)整不合理的會(huì)計(jì)估計(jì),則注冊(cè)會(huì)計(jì)師可能發(fā)表非標(biāo)準(zhǔn)審計(jì)意見(jiàn)的報(bào)告