同學(xué)，你好 如果上期財(cái)務(wù)報(bào)表已由前任注冊(cè)會(huì)計(jì)師審計(jì),注冊(cè)會(huì)計(jì)師在審計(jì)報(bào)告中可以提及前任注冊(cè)會(huì)計(jì)師對(duì)對(duì)應(yīng)數(shù)據(jù)出具的審計(jì)報(bào)告。當(dāng)注冊(cè)會(huì)計(jì)師決定提及時(shí),應(yīng)當(dāng)在審計(jì)報(bào)告的其他事項(xiàng)段中說(shuō)明相關(guān)情況，比如上期財(cái)務(wù)報(bào)表已由前任注冊(cè)會(huì)計(jì)師審計(jì)、前任注冊(cè)會(huì)計(jì)師發(fā)表的意見的類型、前任注冊(cè)會(huì)計(jì)師出具的審計(jì)報(bào)告的日期等