A.注冊(cè)會(huì)計(jì)師對(duì)管理層運(yùn)用與會(huì)計(jì)估計(jì)相關(guān)的要求是否恰當(dāng)?shù)呐袛?br /> B.管理層如何運(yùn)用與會(huì)計(jì)估計(jì)相關(guān)的要求
C.管理層對(duì)重大不確定會(huì)計(jì)估計(jì)的判斷
D.注冊(cè)會(huì)計(jì)師對(duì)會(huì)計(jì)估計(jì)的判斷

A.未能對(duì)期初存貨余額實(shí)施監(jiān)盤這一事項(xiàng)，不應(yīng)直接視為審計(jì)范圍受到限制
B.上年度財(cái)務(wù)報(bào)表已由前任注冊(cè)會(huì)計(jì)師發(fā)表無(wú)保留意見，可直接確認(rèn)期初存貨余額
C.監(jiān)盤當(dāng)前的存貨數(shù)量并調(diào)節(jié)至期初存貨數(shù)量是不適當(dāng)?shù)?br /> D.無(wú)須專門對(duì)期初存貨余額發(fā)表審計(jì)意見