多項(xiàng)選擇題 ◎下列關(guān)于簡(jiǎn)要財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期的說(shuō)法中正確的有（?。?BR> A.簡(jiǎn)要財(cái)務(wù)報(bào)表的審計(jì)報(bào)告日期不應(yīng)早于注冊(cè)會(huì)計(jì)師獲取充分、適當(dāng)審計(jì)證據(jù)，并在此基礎(chǔ)上形成審計(jì)意見(jiàn)的日期
B.簡(jiǎn)要財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期不應(yīng)當(dāng)早于其所依據(jù)的已審計(jì)財(cái)務(wù)報(bào)表的審計(jì)報(bào)告日期
C.簡(jiǎn)要財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期可能等于簡(jiǎn)要財(cái)務(wù)報(bào)表所依據(jù)的財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期，也可晚于這個(gè)日期
D.簡(jiǎn)要財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期應(yīng)當(dāng)晚于簡(jiǎn)要財(cái)務(wù)報(bào)表所依據(jù)的財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期
【顯示答案】
【隱藏答案】
正確答案：ABC
答案解析：關(guān)于選項(xiàng)D：簡(jiǎn)要財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期可能晚于簡(jiǎn)要財(cái)務(wù)報(bào)表所依據(jù)的財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期，也可能等于這個(gè)日期。 參考教材P555。
B.簡(jiǎn)要財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期不應(yīng)當(dāng)早于其所依據(jù)的已審計(jì)財(cái)務(wù)報(bào)表的審計(jì)報(bào)告日期
C.簡(jiǎn)要財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期可能等于簡(jiǎn)要財(cái)務(wù)報(bào)表所依據(jù)的財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期，也可晚于這個(gè)日期
D.簡(jiǎn)要財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期應(yīng)當(dāng)晚于簡(jiǎn)要財(cái)務(wù)報(bào)表所依據(jù)的財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期
【顯示答案】
【隱藏答案】
正確答案：ABC
答案解析：關(guān)于選項(xiàng)D：簡(jiǎn)要財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期可能晚于簡(jiǎn)要財(cái)務(wù)報(bào)表所依據(jù)的財(cái)務(wù)報(bào)表審計(jì)報(bào)告日期，也可能等于這個(gè)日期。 參考教材P555。