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【多选题】
以下关于评估重大错报风险的说法中正确的有( )。
A.
注册会计师应当在了解被审计单位及其环境的整个过程中识别风险
B.
注册会计师在评估重大错报风险时,可以不考虑相关内部控制
C.
注册会计师应当确定识别的重大错报风险是与财务报表整体相关,进而影响多项认定,还是与特定的各类交易、账户余额、列报的认定相关
D.
在评估重大错报风险时,注册会计师应当将所了解的控制与特定认定相联系
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A.
正确
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【判断题】被保险人向保险公司提出索赔的期限一般为被保险货物在最后卸载港卸离海轮 后最多不超过两年。
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A.
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B.
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C.
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D.
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