问题
多项选择题
下列可能导致财务报表层次重大错报风险的有（）。
A.重要客户流失
B.融资能力受到限制
C.管理层的诚信受到质疑
D.被审计单位存在复杂的联营或合资关系
答案
参考答案：A, B, C
解析：
选项D表明长期股权投资账户的认定可能存在重大错报风险，与特定的某类交易、账户余额和披露的认定相关。
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下列可能导致财务报表层次重大错报风险的有（）。
A.重要客户流失
B.融资能力受到限制
C.管理层的诚信受到质疑
D.被审计单位存在复杂的联营或合资关系
参考答案：A, B, C
解析：
选项D表明长期股权投资账户的认定可能存在重大错报风险，与特定的某类交易、账户余额和披露的认定相关。
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| Tom 1 a very good student, and he 2 doing homework, because he liked 3 other things in his free time. Usually he didn't do 4 homework, and when he did it, he always made 5 mistakes. Then one day, his maths teacher looked 6 Tom's homework and found that he had done 7 right. He was very happy and very surprised. He asked Tom to his desk and 8 to him, "You have done all your homework right this time, Tom. 9 your father help you?" Usually Tom's father did help him with his homework, but this time he didn't, because he was not at home. Tom answered, "No, sir. He was busy last night, so I had to do it all 10 myself." | ||||
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