關(guān)于國有股權(quán)非上市轉(zhuǎn)讓的審計(jì)評估,下列說法正確的是( )。Ⅰ.股權(quán)轉(zhuǎn)讓事項(xiàng)經(jīng)批準(zhǔn)后,由轉(zhuǎn)讓方委托會計(jì)師事務(wù)所對轉(zhuǎn)讓標(biāo)的企業(yè)進(jìn)行審計(jì)Ⅱ.涉及參股權(quán)轉(zhuǎn)讓不宜單獨(dú)進(jìn)行專項(xiàng)審計(jì)的,轉(zhuǎn)讓方應(yīng)當(dāng)取得轉(zhuǎn)讓標(biāo)的企業(yè)最近一期年度審計(jì)報(bào)告Ⅲ.對按照有關(guān)法律法規(guī)要求必須進(jìn)行資產(chǎn)評估的股權(quán)轉(zhuǎn)讓事項(xiàng),轉(zhuǎn)讓方應(yīng)當(dāng)委托具有相應(yīng)資質(zhì)的評估機(jī)構(gòu)對轉(zhuǎn)讓標(biāo)的進(jìn)行資產(chǎn)評估Ⅳ.股權(quán)轉(zhuǎn)讓價格應(yīng)以經(jīng)核準(zhǔn)或備案的評估結(jié)果為基礎(chǔ)確定
- A
Ⅰ.Ⅱ、Ⅲ
- B
Ⅱ、Ⅲ、Ⅳ
- C
Ⅰ.Ⅱ、Ⅳ
- D
Ⅰ.Ⅱ、Ⅲ、Ⅳ