A.董事會(huì)針對(duì)該審計(jì)意見(jiàn)涉及事項(xiàng)所做的專項(xiàng)說(shuō)明,審議此專項(xiàng)說(shuō)明的董事會(huì)決議以及決議所依據(jù)的材料
B.監(jiān)事會(huì)對(duì)董事會(huì)有關(guān)說(shuō)明的意見(jiàn)和相關(guān)決議
C.負(fù)責(zé)審計(jì)的會(huì)計(jì)師事務(wù)所及注冊(cè)會(huì)計(jì)師出具的專項(xiàng)說(shuō)明
D.獨(dú)立董事對(duì)有關(guān)說(shuō)明的意見(jiàn)