注冊(cè)會(huì)計(jì)師：每日一練《審計(jì)》(舊制度)（2009.6.20）

多項(xiàng)選擇題
    ◎下列關(guān)于簡(jiǎn)要財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期的說法中正確的有（?。?BR>    A.簡(jiǎn)要財(cái)務(wù)報(bào)表的審計(jì)報(bào)告日期不應(yīng)早于注冊(cè)會(huì)計(jì)師獲取充分、適當(dāng)審計(jì)證據(jù)，并在此基礎(chǔ)上形成審計(jì)意見的日期
    B.簡(jiǎn)要財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期不應(yīng)當(dāng)早于其所依據(jù)的已審計(jì)財(cái)務(wù)報(bào)表的審計(jì)報(bào)告日期
    C.簡(jiǎn)要財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期可能等于簡(jiǎn)要財(cái)務(wù)報(bào)表所依據(jù)的財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期，也可晚于這個(gè)日期
    D.簡(jiǎn)要財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期應(yīng)當(dāng)晚于簡(jiǎn)要財(cái)務(wù)報(bào)表所依據(jù)的財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期