A.財(cái)務(wù)報(bào)表審計(jì)是注冊(cè)會(huì)計(jì)師接受委托對(duì)被審計(jì)單位的財(cái)務(wù)報(bào)表進(jìn)行審計(jì)并發(fā)表審計(jì)意見
B.財(cái)務(wù)報(bào)表審計(jì)體現(xiàn)為既獨(dú)立于被審計(jì)單位又獨(dú)立于委托人
C.財(cái)務(wù)報(bào)表審計(jì)是一種有償鑒證服務(wù)
D.注冊(cè)會(huì)計(jì)師執(zhí)行財(cái)務(wù)報(bào)表審計(jì)過程中必須了解和利用內(nèi)部審計(jì)工作