A.正在考慮接受委托接替前任注冊(cè)會(huì)計(jì)師對(duì)被審計(jì)單位本期財(cái)務(wù)報(bào)表進(jìn)行審計(jì)的注冊(cè)會(huì)計(jì)師
B.對(duì)被審計(jì)單位上期財(cái)務(wù)報(bào)表進(jìn)行審計(jì)但被現(xiàn)任注冊(cè)會(huì)計(jì)師接替的其他會(huì)計(jì)師事務(wù)所的注冊(cè)會(huì)計(jì)師
C.接受委托但未完成審計(jì)工作，已經(jīng)與委托人解除業(yè)務(wù)約定的注冊(cè)會(huì)計(jì)師
D.接受委托但未完成審計(jì)工作，可能與委托人解除業(yè)務(wù)約定的注冊(cè)會(huì)計(jì)師