A.財(cái)務(wù)報(bào)表審計(jì)的目標(biāo)是合法性和效益性 B.注冊(cè)會(huì)計(jì)師應(yīng)合理保證審計(jì)意見(jiàn)的準(zhǔn)確性 C.注冊(cè)會(huì)計(jì)師對(duì)于已審計(jì)財(cái)務(wù)報(bào)表的合法性和公允性承擔(dān)首要責(zé)任 D.查錯(cuò)防弊已不是財(cái)務(wù)報(bào)表審計(jì)的目標(biāo)
A.根據(jù)《注冊(cè)會(huì)計(jì)師法》的規(guī)定,我國(guó)允許設(shè)立有限責(zé)任會(huì)計(jì)師事務(wù)所、合伙會(huì)計(jì)師事務(wù)所和個(gè)人獨(dú)資會(huì)計(jì)師事務(wù)所 B.注冊(cè)會(huì)計(jì)師不得以個(gè)人名義為被審計(jì)單位提供編制財(cái)務(wù)報(bào)表等專業(yè)服務(wù) C.中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)的會(huì)員有個(gè)人會(huì)員、團(tuán)體會(huì)員和名譽(yù)會(huì)員三種 D.對(duì)通過(guò)注冊(cè)會(huì)計(jì)師考試全科成績(jī)合格的申請(qǐng)注冊(cè)人員,只要其加入了會(huì)計(jì)師事務(wù)所并具有兩年以上的審計(jì)工作經(jīng)驗(yàn),并符合其他規(guī)定條件,就應(yīng)當(dāng)批準(zhǔn)注冊(cè)
A.普通合伙會(huì)計(jì)師事務(wù)所 B.獨(dú)資會(huì)計(jì)師事務(wù)所 C.有限責(zé)任合伙會(huì)計(jì)師事務(wù)所 D.有限責(zé)任會(huì)計(jì)師事務(wù)所