接受委托前,下列關(guān)于后任注冊會(huì)計(jì)師與前任注冊會(huì)計(jì)師溝通的說法中,不正確的有( ) 。
- A
后任注冊會(huì)計(jì)師應(yīng)當(dāng)主動(dòng)與前任注冊會(huì)計(jì)師溝通
- B
后任注冊會(huì)計(jì)師是否能與前任注冊會(huì)計(jì)師進(jìn)行溝通由后任注冊會(huì)計(jì)師確定
- C
在后任注冊會(huì)計(jì)師與前任注冊會(huì)計(jì)師溝通的過程中,僅要求后任注冊會(huì)計(jì)師對溝通過程中獲知的信息保密
- D
后任注冊會(huì)計(jì)師與前任注冊會(huì)計(jì)師進(jìn)行溝通的目的是為了發(fā)現(xiàn)前任注冊會(huì)計(jì)師是否獨(dú)立于被審計(jì)單位,當(dāng)然也要關(guān)注前任注冊會(huì)計(jì)師已審計(jì)財(cái)務(wù)報(bào)表是否存在重大錯(cuò)報(bào)