A.注冊會(huì)計(jì)師只要考取了注冊會(huì)計(jì)師證書,就說明其具備了專業(yè)勝任能力
B.會(huì)計(jì)師事務(wù)所推介審計(jì)客戶的股份將產(chǎn)生外界壓力導(dǎo)致的不利影響
C.注冊會(huì)計(jì)師在與現(xiàn)任注冊會(huì)計(jì)師討論客戶事項(xiàng)前應(yīng)當(dāng)征得客戶的書面同意
D.如果會(huì)計(jì)師事務(wù)所的商業(yè)利益或活動(dòng)可能與客戶存在利益沖突,注冊會(huì)計(jì)師應(yīng)該拒絕接受委托或解除業(yè)務(wù)約定