注册会计师如果认为期初余额对本期财务报表存在重大影响，但无法对其获取充分、适当的审计证据，则应当对本期财务报表发表的审计意见为()
A.带强调事项段的无保留意见
B.保留意见
C.否定意见
D.无法表示意见
参考答案：B, D
解析：
在这种情况下注册会计师应根据期初余额对财务报表整体的影响程度，出具保留意见或无法表示意见。
【该题针对“首次接受委托时对期初余额的审计”知识点进行考核】
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| To be or not to be. Outside the Bible (圣经), these six words are the most famous in all the 1 of the world. They were 2 by Hamlet when he was thinking aloud, and they are the most famous words in Shakespeare's because Hamlet was speaking not only for himself but also for every 3 man and woman. To be or not to be, to live or not to live, to live 4 and abundantly and eagerly, or to live dully and meanly and scarcely. A philosopher once wanted to know 5 he was alive or not, which is a good question for everyone to put to himself 6 . He answered it by saying, "I think, 7 I am." But the best 8 of existence ever seen was given by another philosopher who said, "To be is to be in 9 ." If this is true, then the more relations a living thing has, the more it is alive To live abundantly means simply to 10 the range and intensity of our relations. 11 we are so used to loving our routine. But apart from our regular 12 , how much are we alive? If you are 13 only on your regular occupation, you are alive only to that extent. If 14 things are not concerned so far-poetry, music, pictures, sports, friendships, politics, international affairs-you are 15 . On the contrary, it is true that every time you 16 a new interest- even more, a new accomplishment-you increase your power of life. No one who is deeply interested in a large variety of subjects can remain 17 ; the real pessimist is the person who has lost 18 . To be or not to be-to live intensely and richly, merely to exist, that fits with 19 . Let's widen and strengthen our relations. 20 we live let live! | ||||
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