关于注册会计师执行财务报表审计工作的总体目标，下列说法中，不正确的是（）。
A.对被审计单位内部控制是否不存在重大缺陷提供合理保证
B.对财务报表是否在所有重大方面按照适用的财务报告编制基础编制发表审计意见
C.对财务报表整体是否不存在重大错报获取合理保证
D.按照审计准则的规定，根据审计结果对财务报表出具审计报告，并与管理层和治理层沟通
参考答案：A
解析：财务报表审计总体目标是：一是对财务报表整体是否不存在由于舞弊或错误导致的重大错报获取合理保证，使得注册会计师能够对财务报表是否在所有重大方面按照适用的财务报告编制基础编制发表意见；二是按照审计准则的规定，根据审计结果对财务报表出具审计报告，并与管理层和治理层沟通。
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| When I come across a good article in reading newspapers, I often want to cut and keep it.But just as I am about to do so, I find the article on the __1__ side is as much interesting.It may be a discussion of the way to __2__ in good health, or __3__ about how to behave and conduct oneself in society.If I cut the front article, the opposite one is likely to __4__ damage, leaving out half of it or keeping the text __5__ the title.Therefore, the scissors would __6__ before they start, __7__ halfway done when I find out the __8__ result. Sometimes two things are to be done at the same time, both worth your __9__.You can only take up one of them, the other has to wait or be __10__ up. But you know the future is unpredictable-the changed situation may not allow you to do what is left __11__.Thus you are __12__ in a difficult position and feel sad.How __13__ that nice chances and brilliant ideas should gather around all at once?It may happen that your life __14__ greatly on your preference of one choice to the other. In fact that is what __15__ is like:we are often __16__ with the two opposite sides of a thing which are both desirable like a newspaper cutting.It often occurs that your attention is drawn to one thing only __17__ we get into another.The __18__ may be more important than the latter and give rise to divided mind.I __19__ remember a philosopher's remarks, "When one door shuts, another opens in life."So a casual __20__ may not be a bad one. | ||||
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