單項(xiàng)選擇題
如果導(dǎo)致前任注冊(cè)會(huì)計(jì)師對(duì)上期財(cái)務(wù)報(bào)表發(fā)表非無保留意見的事項(xiàng)在本期仍未解決[表明對(duì)應(yīng)數(shù)據(jù)存在錯(cuò)報(bào)。對(duì)應(yīng)數(shù)據(jù)是本期財(cái)務(wù)報(bào)表的組成部分],但該事項(xiàng)對(duì)本期數(shù)據(jù)的影響不重大,針對(duì)該情況對(duì)對(duì)應(yīng)數(shù)據(jù)的影響,注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)()
A.發(fā)表無保留意見
B.通過增加強(qiáng)調(diào)事項(xiàng)段予以說明
C.發(fā)表保留或否定意見
D.不在審計(jì)報(bào)告中提及該情況