单选题:在完成最终审计档案的归整工作后,如果发现有必要修改现有审计工作底稿或增加新的审计工作底稿,注册会计师应当记录的内容中可能

  • 题目分类:审计
  • 题目类型:单选题
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题目内容:
在完成最终审计档案的归整工作后,如果发现有必要修改现有审计工作底稿或增加新的审计工作底稿,注册会计师应当记录的内容中可能不包括(  )。 A.修改或增加审计工作底稿的具体理由
B.修改或增加的往来信件
C.修改或增加审计工作底稿复核的时间和人员
D.修改或增加审计工作底稿的时间和人员
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