下列各項(xiàng)中,注冊(cè)會(huì)計(jì)師可能認(rèn)為需要增加強(qiáng)調(diào)事項(xiàng)段的有( ) 。
- A
被審計(jì)單位持續(xù)經(jīng)營(yíng)假設(shè)運(yùn)用適當(dāng)?shù)嬖谥卮蟛淮_定性,且財(cái)務(wù)報(bào)表已做充分披露
- B
提前應(yīng)用(在允許的情況下)對(duì)財(cái)務(wù)報(bào)表有廣泛影響的新會(huì)計(jì)準(zhǔn)則
- C
上期財(cái)務(wù)報(bào)表已由前任注冊(cè)會(huì)計(jì)師審計(jì),注冊(cè)會(huì)計(jì)師決定在財(cái)務(wù)報(bào)表中提及前任注冊(cè)會(huì)計(jì)師對(duì)對(duì)應(yīng)數(shù)據(jù)出具的審計(jì)報(bào)告
- D
存在錯(cuò)報(bào)的上期財(cái)務(wù)報(bào)表尚未更正,并且沒(méi)有重新出具審計(jì)報(bào)告,但對(duì)應(yīng)數(shù)據(jù)已在本期財(cái)務(wù)報(bào)表中得到適當(dāng)重述或披露