A.在接受委托前,注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)充分了解被審計(jì)單位的業(yè)務(wù)環(huán)境
B.在接受委托前,注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)初步了解被審計(jì)單位的業(yè)務(wù)環(huán)境
C.注冊(cè)會(huì)計(jì)師要以質(zhì)疑的思維方式評(píng)價(jià)證據(jù)的有效性,包括鑒定文件記錄的真?zhèn)?br/>D.對(duì)于合理保證業(yè)務(wù),注冊(cè)會(huì)計(jì)師應(yīng)將鑒證業(yè)務(wù)的風(fēng)險(xiǎn)降至具體業(yè)務(wù)環(huán)境下可接受水平