A.如果不能獲取有關(guān)期初余額的充分、適當(dāng)?shù)膶徲?jì)證據(jù)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)按照規(guī)定，對(duì)財(cái)務(wù)報(bào)表發(fā)表保留意見(jiàn)或無(wú)法表示意見(jiàn)
B.如果認(rèn)為期初余額存在對(duì)本期財(cái)務(wù)報(bào)表產(chǎn)生重大影響的錯(cuò)報(bào)，且錯(cuò)報(bào)的影響未能得到恰當(dāng)?shù)臅?huì)計(jì)處理或者適當(dāng)?shù)牧袌?bào)與披露.注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)按照規(guī)定，發(fā)表保留意見(jiàn)
C.如果認(rèn)為按照適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)與期初余額相關(guān)的會(huì)計(jì)政策未能在本期得到一貫運(yùn)用，或者會(huì)計(jì)政策的變更未能得到恰當(dāng)?shù)臅?huì)計(jì)處理或者適當(dāng)?shù)牧袌?bào)與披露，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)按照規(guī)定，發(fā)表保留意見(jiàn)或否定意見(jiàn)
D.如果前任注冊(cè)會(huì)計(jì)師對(duì)上期財(cái)務(wù)報(bào)表發(fā)表了非無(wú)保留意見(jiàn)，并且導(dǎo)致發(fā)表非無(wú)保留意見(jiàn)的事項(xiàng)對(duì)本期財(cái)務(wù)報(bào)表仍然相關(guān)和重大，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)按照規(guī)定，對(duì)本期財(cái)務(wù)報(bào)表發(fā)表保留意見(jiàn)或否定意見(jiàn)