下列有关注册会计师审计的说法中,不正确的是( )。 -题库考试答案搜索网

下列有关注册会计师审计的说法中,不正确的是( )。

单选题

2022-04-01 20:59

A、注册会计师审计是随着企业的所有权和经营权的分离而产生的
B、注册会计师审计应当同时独立于被审计单位和财务报表的预期使用者
C、注册会计师的职业责任指注册会计师作为一个职业应尽的义务,应当完全反映财务报表使用人的期望
D、注册会计师在执业过程中充分关注舞弊风险有助于缩小公众期望差

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正确答案

C

试题解析

标签：大连工业大学工商企业管理高起专审计学原理作业1

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