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下列有關(guān)審計(jì)業(yè)務(wù)約定書的說(shuō)法中，錯(cuò)誤的有（ ）。A會(huì)計(jì)師事務(wù)所承接任何審計(jì)業(yè)務(wù)，都應(yīng)當(dāng)與被審計(jì)單位簽訂審計(jì)業(yè)務(wù)約定書B審計(jì)業(yè)務(wù)約定書應(yīng)當(dāng)指出用于編制財(cái)務(wù)報(bào)表所適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)C.對(duì)于連續(xù)審計(jì)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)在每期致送新的審計(jì)業(yè)務(wù)約定書D.對(duì)于集團(tuán)財(cái)務(wù)報(bào)表審計(jì)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)向組成部分單獨(dú)致送審計(jì)業(yè)務(wù)約定書