2008年注冊(cè)會(huì)計(jì)師審計(jì)每日一題(7月1日)

判斷題
    ◎不管是否對(duì)簡(jiǎn)要財(cái)務(wù)報(bào)表所依據(jù)的財(cái)務(wù)報(bào)表發(fā)表了審計(jì)意見(jiàn)，注冊(cè)會(huì)計(jì)師都可以對(duì)簡(jiǎn)要財(cái)務(wù)報(bào)表出具審計(jì)報(bào)告，只要在對(duì)簡(jiǎn)要財(cái)務(wù)報(bào)表審計(jì)的過(guò)程中獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)就可以了。（?。?BR>    【正確答案】 錯(cuò)
    【答案解析】 注冊(cè)會(huì)計(jì)師只有對(duì)簡(jiǎn)要財(cái)務(wù)報(bào)表所依據(jù)的財(cái)務(wù)報(bào)表整體進(jìn)行了審計(jì)，才能獲得充分了解，承擔(dān)對(duì)簡(jiǎn)要財(cái)務(wù)報(bào)表的責(zé)任。如果未對(duì)簡(jiǎn)要財(cái)務(wù)報(bào)表所依據(jù)的財(cái)務(wù)報(bào)表發(fā)表了審計(jì)意見(jiàn)，則不應(yīng)對(duì)簡(jiǎn)要財(cái)務(wù)報(bào)表出具審計(jì)報(bào)告。