A.注冊(cè)會(huì)計(jì)師應(yīng)在范圍段中指出,會(huì)計(jì)報(bào)表組成部分所依據(jù)的編制基礎(chǔ),或提及對(duì)編制基礎(chǔ)加以限定的協(xié)議
B.注冊(cè)會(huì)計(jì)師應(yīng)在意見(jiàn)段中說(shuō)明,所審計(jì)會(huì)計(jì)報(bào)表組成部分在所有重大方面按該基礎(chǔ)進(jìn)行了公允表達(dá)
C.如已對(duì)會(huì)計(jì)報(bào)表整體發(fā)表否定意見(jiàn)或拒絕表示意見(jiàn),注冊(cè)會(huì)計(jì)師就不應(yīng)再對(duì)該組成部分出具審計(jì)報(bào)告
D.注冊(cè)會(huì)計(jì)師應(yīng)提請(qǐng)被審計(jì)單位,不應(yīng)在會(huì)計(jì)報(bào)表組成部分的審計(jì)報(bào)告后,附送整體會(huì)計(jì)報(bào)表,以免會(huì)計(jì)報(bào)表使用者產(chǎn)生誤解