A.要對(duì)所有上市實(shí)體財(cái)務(wù)報(bào)表審計(jì)、審閱業(yè)務(wù)實(shí)施項(xiàng)目質(zhì)量控制復(fù)核
B.要對(duì)所有公眾利益實(shí)體財(cái)務(wù)報(bào)表審計(jì)業(yè)務(wù)實(shí)施項(xiàng)目質(zhì)量控制復(fù)核
C.會(huì)計(jì)師事務(wù)所應(yīng)對(duì)除上市實(shí)體財(cái)務(wù)報(bào)表審計(jì)之外的其他業(yè)務(wù)明確標(biāo)準(zhǔn),并對(duì)符合標(biāo)準(zhǔn)的業(yè)務(wù)實(shí)施項(xiàng)目質(zhì)量控制復(fù)核
D.除公眾利益實(shí)體的財(cái)務(wù)報(bào)表審計(jì)外,其他實(shí)體的審計(jì)業(yè)務(wù)均不需要進(jìn)行復(fù)核