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> 下列原因中，可能导致注册会计师对未发现舞弊承担责任的有（）。 A 舞弊导致审计固有限制的潜在影响增大 B 编制虚假财务报告直接导致财务报表产生错报 C 掩饰侵占资产的行为通常导致文件记录存在错误 D 串通舞弊可能使注册会计师更难发现蓄意隐瞒的企图

问题：

发布时间：2024-09-09

下列原因中，可能导致注册会计师对未发现舞弊承担责任的有（）。

A

舞弊导致审计固有限制的潜在影响增大

B

编制虚假财务报告直接导致财务报表产生错报

C

掩饰侵占资产的行为通常导致文件记录存在错误

D

串通舞弊可能使注册会计师更难发现蓄意隐瞒的企图

参考答案：

提问用户：Gy***v6B

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