未分类题

下表列示了会计报表审计的具体审计目标，其中包括一般审计目标和应收账款项目的相关审计目标。请根据认定、一般审计目标和报表项目具体审计目标的相互关系，在答题卷第3页所附表格的适当位置填列：
(1) 与一般审计目标正确对应的被审计单位管理当局认定；
(2) 与一般审计目标正确对应的应收账款各相关审计目标的英文大写字母。

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