A.注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)恰當(dāng)應(yīng)對(duì)在審計(jì)報(bào)告日后知悉的、且如果在審計(jì)報(bào)告日知悉可能導(dǎo)致注冊(cè)會(huì)計(jì)師修改審計(jì)報(bào)告的事實(shí)
B.在財(cái)務(wù)報(bào)表報(bào)出后，注冊(cè)會(huì)計(jì)師沒有義務(wù)針對(duì)財(cái)務(wù)報(bào)表實(shí)施任何審計(jì)程序
C.注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)要求管理層提供書面聲明，確認(rèn)所有在財(cái)務(wù)報(bào)表日后發(fā)生的、按照適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)的規(guī)定應(yīng)予調(diào)整或披露的事項(xiàng)均已得到調(diào)整或披露
D.注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)設(shè)計(jì)和實(shí)施審計(jì)程序，獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)，以確定所有在財(cái)務(wù)報(bào)表日至財(cái)務(wù)報(bào)表報(bào)出日之間發(fā)生的、需要在財(cái)務(wù)報(bào)表中調(diào)整或披露的事項(xiàng)均已得到識(shí)別