试题与答案

按照相关审计准则的规定,导致注册会计师出具非无保留意见审计报告的情形通常应包括()。

题型:多项选择题

题目:

按照相关审计准则的规定,导致注册会计师出具非无保留意见审计报告的情形通常应包括()。

A.注册会计师与管理层在会计政策的选用、会计估计的作出或财务报表的披露方面存在分歧

B.注册会计师对持续经营能力产生重大疑虑,即使被审计单位财务报表中已对此进行了充分披露

C.审计范围受到一定限制

D.由于客观环境而非管理层故意造成的审计范围在一定程度上受限

答案:

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