A.注冊(cè)會(huì)計(jì)師的審計(jì)責(zé)任 B.被審計(jì)單位的會(huì)計(jì)責(zé)任 C.會(huì)計(jì)師事務(wù)所有質(zhì)量控制要求 D.被審計(jì)單位財(cái)務(wù)部門的責(zé)任