单选题:A注册会计师在评价审计结果时,应当汇总未更正错报的影响,汇总的错报不包括(  )。

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题目内容:
A注册会计师在评价审计结果时,应当汇总未更正错报的影响,汇总的错报不包括(  )。 A.事实错报
B.可容忍错报
C.判断错报
D.推断错报
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