下列有关财务报表审计业务三方关系的说法中,错误的是( )。 -题库考试答案搜索网

下列有关财务报表审计业务三方关系的说法中,错误的是( )。

单选题

2022-04-01 20:59

A、如果注册会计师无法识别出使用审计报告的所有组织或人员,则预期使用者主要是指那些与财务报表有重要和共同利益的主要利益相关者
B、审计业务的三方关系人分别是注册会计师、被单位管理层和财务报表预期使用者
C、委托人通常是财务报表预期使用者之一,也可能由责任方担任
D、如果责任方和财务报表预期使用者来自于同一企业,则两者是同一方

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正确答案

D

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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