针对后任注册会计师发现前任注册会计师审计的上年度财务报表存在重大错报，以下后任注册会计师的做法中，错误的有（）。

A.提请被审计单位管理层告知前任注册会计师

B.如果被审计单位管理层拒绝告知前任注册会计师，后任注册会计师应当直接告知前任注册会计师

C.在审计报告中指明，上年度财务报表存在重大错报，由于不专门对期初余额发表意见，相关责任由前任注册会计师负责

D.在被审计单位管理层拒绝告知前任注册会计师时，后任注册会计师应当考虑对本期财务报表出具的审计报告的影响或解除业务约定

For each blank, choose the best answer from the four choices and write down on the answer sheet.

(1) is a six bytes OSI layer 2 address which is burned into every networking device that provides its unique identity for point to point communication.

(2) is a professional organization of individuals in multiple professions which focuses on effort on lower-layer protocols.

(3) functions with two layers of protocols. It can connect networks of different speeds and can be adapted to an environment as it expands.

(4) is the popular LAN developed under the direction of the IEEE 802.5.

(5) is the popular backbone technology for transmitting information at high speed with a high level of fault tolerance which is developed under the direction of ANSI.

2（）

A．ISO

B．ANSI

C．CCYIT

D．IEEE