下列情形中,可以称为新任注册会计师的有( )。 - 查题网

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成人高等教育 / 审计学

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下列情形中,可以称为新任注册会计师的有( )。

A、
首次接受委托情形下对本期财务报表实施审计的注册会计师
B、
当被审计单位财务报表首次接受审计时,首次对财务报表实施审计的注册会计师
C、
当上期财务报表由其他事务所审计时,对本期财务报表实施审计的前任注册会计师
D、
当上期财务报表由其他事务所审计时,对本期财务报表实施审计的后任注册会计师

积分

审计学

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