问题：
[单选题]审计报告中，必须说明管理层对财务报表的责任段。下列不属于管理层对财务报表的责任是（）
A、选择和运用恰当的会计政策
B、设计、实施和维护与财务报表编制相关的内部控制
C、对财务报表发表审计意见
D、作出合理的会计估计
参考答案：
C
相关内容
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- ● Mainly eat 3 or 4 partly cloudy to overcat occaional rain（）lowly outh moderate or good.
- ● （）any cae or upected cae of quarantinable dieae，or any cae of eruptive dieae or any death be dicovered，the local quarantine officer mut be notified immediately．
- ● Should any cae or upected cae of quarantinable dieae，or any cae of eruptive dieae or any death be dicovered，the local Quarantine Officer mut be（）immediately.
- ● Damage to cargo caued by fume or vapor from liquid,gae, or olid i known a（）.
- ● Mater are（）olely reponible for all damage or accident of whatever kind reulting from the navigating or handling of their veel by day or by night.
- ● （）mean any peron by whom or in whoe name or on whoe behalf a contract of carriage of good by ea ha been concluded with a carrier，or any peron by whom or in whoe name or on whoe behalf the good are actually delivered to the carrier in relation to the contract of carriage of good by ea.
- ● If he i a common carrier，he i abolutely reponible to the owner of the good carried （）any lo or damage to them unle caued by an Act of God or the Queen’ enemie，or the inherent vice in the good themelve，or the negligence of the owner of the good，or a general average acrifice.
- ● 系统中雷达状态包括Unknown、Operational（or ON）、Failed（or OFF）、Detached。
- ● Owner are to be reponible for lo of or damage to the good or delay in delivery of the good only in cae the lo，damage or delay ha been caued by the improper or negligent towage of the good．Thi mean that（）.
- ● The carrier i liable for lo of or damage to the good or delay in delivery caued by fire，（）the claimant prove that the fire aroe from fault or neglect on the part of the carrier，hi ervant or agent.
- ● Shutdown price（or point，or rule） 停业价格（或停业点、停业原则）
