A.詢(xún)證函經(jīng)被審計(jì)單位蓋章后，由被審計(jì)單位直接發(fā)出
B.注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)將被詢(xún)證者的名稱(chēng)、地址與被審計(jì)單位有關(guān)記錄核對(duì)
C.注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)將詢(xún)證函中列示的賬戶(hù)余額或其他信息與被審計(jì)單位有關(guān)資料核對(duì)
D.詢(xún)證函回函直接寄給注冊(cè)會(huì)計(jì)師