下列有关与财务报表相关责任的说法中正确的有（　　）。 -题库考试答案搜索网

下列有关与财务报表相关责任的说法中正确的有（　　）。

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2022-04-02 21:28

A、财务报表审计不能减轻被审计单位管理层和治理层的责任
B、财务报表中如果含有错报，管理层和治理层应承担部分责任
C、为了履行编制财务报表的职责，管理层通常设计、执行和维护与财务报表编制相关的内部控制，以保证财务报表不存在由于舞弊或错误而导致的重大错报
D、按照中国注册会计师审计准则的规定对财务报表发表审计意见是注册会计师的责任

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正确答案

ACD

试题解析

标签：东北林业大学会计学专升本审计学平时作业2

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