A.財(cái)務(wù)報(bào)表日至審計(jì)報(bào)告日之間，注冊(cè)會(huì)計(jì)師負(fù)有主動(dòng)識(shí)別的義務(wù)
B.在審計(jì)報(bào)告日后，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.在審計(jì)報(bào)告日至財(cái)務(wù)報(bào)表公布日之間知悉了某事實(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)與管理層和治理層討論該事項(xiàng)
D.在財(cái)務(wù)報(bào)表報(bào)出日后知悉的事實(shí)，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