A、注冊(cè)會(huì)計(jì)師對(duì)被審計(jì)單位的持續(xù)經(jīng)營(yíng)進(jìn)行審計(jì)，只要對(duì)此發(fā)表了無(wú)保留意見(jiàn)的審計(jì)報(bào)告，就是保證了被審計(jì)單位的持續(xù)經(jīng)營(yíng)能力
B、如果被審計(jì)單位將不能持續(xù)經(jīng)營(yíng)，選用其他編制基礎(chǔ)編制財(cái)務(wù)報(bào)表，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)出具無(wú)法表示意見(jiàn)的審計(jì)報(bào)告
C、如果上期財(cái)務(wù)報(bào)表未經(jīng)審計(jì)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)在審計(jì)報(bào)告中予以說(shuō)明，這種說(shuō)明可以減輕注冊(cè)會(huì)計(jì)師針對(duì)本期期初余額實(shí)施恰當(dāng)?shù)膶徲?jì)程序的責(zé)任
D、注冊(cè)會(huì)計(jì)師不應(yīng)過(guò)早地針對(duì)期后事項(xiàng)實(shí)施專門的審計(jì)程序，否則有可能遺漏在對(duì)財(cái)務(wù)報(bào)表項(xiàng)目實(shí)施正常審計(jì)程序期間發(fā)生的期后事項(xiàng)