判斷題當(dāng)被審計(jì)單位委托注冊會計(jì)師對依據(jù)已審計(jì)會計(jì)報(bào)表編制的簡要會計(jì)報(bào)表進(jìn)行審計(jì)時(shí),該注冊會計(jì)師如未對已審計(jì)會計(jì)報(bào)表發(fā)表審計(jì)意見,則不應(yīng)對該簡要會計(jì)報(bào)表出具審計(jì)報(bào)告。()

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