注册会计师针对评估的舞弊导致的财务报表层次重大错报风险采取的总体应对措施包 括（）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26992' and id < 2240161 and id<>'2240161' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26992' and id > 2240161 and id<>'2240161' order by id asc limit 5