判斷題
◎如果經(jīng)過適當(dāng)?shù)膶徲?jì)之后認(rèn)為期初余額不存在對(duì)本期財(cái)務(wù)報(bào)表有重大影響的事項(xiàng)，則無須專門在審計(jì)報(bào)告中專門提及期初余額。（?。?BR> 正確答案：對(duì)
答案解析：只有當(dāng)期初余額中存在對(duì)本期財(cái)務(wù)報(bào)表有重大影響的重大錯(cuò)報(bào)、漏報(bào)時(shí)，注冊(cè)會(huì)計(jì)師才會(huì)在財(cái)務(wù)報(bào)表中專門提及期初余額。
◎如果經(jīng)過適當(dāng)?shù)膶徲?jì)之后認(rèn)為期初余額不存在對(duì)本期財(cái)務(wù)報(bào)表有重大影響的事項(xiàng)，則無須專門在審計(jì)報(bào)告中專門提及期初余額。（?。?BR> 正確答案：對(duì)
答案解析：只有當(dāng)期初余額中存在對(duì)本期財(cái)務(wù)報(bào)表有重大影響的重大錯(cuò)報(bào)、漏報(bào)時(shí)，注冊(cè)會(huì)計(jì)師才會(huì)在財(cái)務(wù)報(bào)表中專門提及期初余額。