問(wèn)答題
【簡(jiǎn)答題】對(duì)于發(fā)生于資產(chǎn)負(fù)債表日至審計(jì)報(bào)告日、審計(jì)報(bào)告日至?xí)?jì)報(bào)表公布日及會(huì)計(jì)報(bào)表公布日后三個(gè)時(shí)段的期后事項(xiàng),注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)分別承擔(dān)哪些責(zé)任?注冊(cè)會(huì)計(jì)師審計(jì)了審計(jì)報(bào)告日至?xí)?jì)報(bào)表公布日發(fā)生的期后事項(xiàng)后,審計(jì)報(bào)告日期應(yīng)如何確定?
答案:
對(duì)于發(fā)生于不同時(shí)段的期后事注,注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)承擔(dān)的責(zé)任有所區(qū)別:
(1)對(duì)于資產(chǎn)負(fù)債表日至審計(jì)報(bào)告日發(fā)生的期后...