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【单选题】
注册会计师是否应当承担法律责任的关键是( )。
A.
是否查出财务报表所有重大错报
B.
是否查出财务报表所有重大错误、舞弊和违反法律法规的行为
C.
是否按照执业准则的要求执业
D.
是否有违约、过失或欺诈行为
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A.
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A.
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A.
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B.
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A.
have possession of;in the possession of
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in possession of;in the possession of
C.
take possession of;in possession of
D.
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