A.財(cái)務(wù)報(bào)告過(guò)程 B.治理結(jié)構(gòu)和治理過(guò)程 C.業(yè)務(wù)約定條款 D.經(jīng)營(yíng)活動(dòng)和業(yè)務(wù)流程
A.在承接客戶和續(xù)約時(shí) B.在進(jìn)行審計(jì)計(jì)劃時(shí) C.在進(jìn)行期中審計(jì)時(shí) D.貫穿于整個(gè)審計(jì)過(guò)程的始終