审计报告必须说明的事项
A.财务报告是依据法律和公认会计原则的要求编制的
B.审计依据是公认审计准则
C.财务报告真实公允地反映了公司的财务状况和经营成果
D.会计记录恰当、准确
E.所有必需的信息和记录均可获得
正确答案是ABCDE
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