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下列有關(guān)對(duì)應(yīng)數(shù)據(jù)的提法中,恰當(dāng)?shù)挠校ǎ?/h4>

A.對(duì)應(yīng)數(shù)據(jù)是本期財(cái)務(wù)報(bào)表的組成部分
B.注冊(cè)會(huì)計(jì)師對(duì)對(duì)應(yīng)數(shù)據(jù)的審計(jì)程序通常限于詢(xún)問(wèn)和分析程序以確定對(duì)應(yīng)數(shù)據(jù)的恰當(dāng)性
C.如果導(dǎo)致對(duì)上期財(cái)務(wù)報(bào)表發(fā)表非無(wú)保留意見(jiàn)的事項(xiàng)仍未解決,且對(duì)本期財(cái)務(wù)報(bào)表仍然重要,注冊(cè)會(huì)計(jì)師應(yīng)出具非無(wú)保留意見(jiàn)
D.如果對(duì)應(yīng)數(shù)據(jù)已在本期財(cái)務(wù)報(bào)表中得到適當(dāng)重述或恰當(dāng)披露,但對(duì)本期財(cái)務(wù)報(bào)表仍然重要,注冊(cè)會(huì)計(jì)師應(yīng)出具帶強(qiáng)調(diào)事項(xiàng)段的無(wú)保留意見(jiàn)審計(jì)報(bào)告

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