A.被審計(jì)單位識(shí)別和評(píng)估經(jīng)營(yíng)風(fēng)險(xiǎn)的過程是其內(nèi)部控制的組成部分
B.不恰當(dāng)?shù)慕?jīng)營(yíng)目標(biāo)或戰(zhàn)略都可能導(dǎo)致經(jīng)營(yíng)風(fēng)險(xiǎn)
C.如果經(jīng)營(yíng)目標(biāo)和戰(zhàn)略適當(dāng)，一般不產(chǎn)生經(jīng)營(yíng)風(fēng)險(xiǎn)
D.注冊(cè)會(huì)計(jì)師沒有責(zé)任識(shí)別或評(píng)估對(duì)財(cái)務(wù)報(bào)表沒有影響的經(jīng)營(yíng)風(fēng)險(xiǎn)