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A.如果財(cái)務(wù)報(bào)告編制基礎(chǔ)沒(méi)有要求管理層對(duì)持續(xù)經(jīng)營(yíng)能力作出專(zhuān)門(mén)評(píng)估，注冊(cè)會(huì)計(jì)師就沒(méi)有責(zé)任對(duì)持續(xù)經(jīng)營(yíng)能力是否存在重大不確定性得出結(jié)論
B.如果存在可能導(dǎo)致被審計(jì)單位不再持續(xù)經(jīng)營(yíng)的未來(lái)事項(xiàng)或情況，審計(jì)的固有限制對(duì)注冊(cè)會(huì)計(jì)師發(fā)現(xiàn)重大錯(cuò)報(bào)能力的潛在影響會(huì)有所降低
C.如果注冊(cè)會(huì)計(jì)師沒(méi)有在審計(jì)報(bào)告中提及持續(xù)經(jīng)營(yíng)的不確定性，就意味著默認(rèn)被審計(jì)單位對(duì)其未來(lái)12個(gè)月的持續(xù)經(jīng)營(yíng)能力具有合理保證
D.注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)從被審計(jì)單位的財(cái)務(wù)、經(jīng)營(yíng)以及其他方面存在的某些事項(xiàng)或情況判斷是否可能導(dǎo)致經(jīng)營(yíng)風(fēng)險(xiǎn)，進(jìn)而導(dǎo)致對(duì)持續(xù)經(jīng)營(yíng)假設(shè)產(chǎn)生重大疑慮

A.注冊(cè)會(huì)計(jì)師對(duì)財(cái)務(wù)報(bào)表進(jìn)行審計(jì)，無(wú)須對(duì)期初余額發(fā)表審計(jì)意見(jiàn)
B.注冊(cè)會(huì)計(jì)師對(duì)財(cái)務(wù)報(bào)表進(jìn)行審計(jì)，應(yīng)當(dāng)對(duì)期初余額實(shí)施適當(dāng)?shù)膶徲?jì)程序
C.注冊(cè)會(huì)計(jì)師應(yīng)合理運(yùn)用職業(yè)判斷，以確定對(duì)期初余額的審計(jì)范圍
D.注冊(cè)會(huì)計(jì)師首次接受被審計(jì)單位的委托時(shí)才需要考慮期初余額審計(jì)問(wèn)題