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A注册会计师负责审计甲公司20×8年度财务报表。在考虑与治理层沟通时,A注册会计师遇到下列事项,请代为做出正确的专业判断。 在与治理层沟通计划的审计范围和时间时,通常包括的内容有( )。

A. 具体审计计划
B. 财务报表层次的重要性水平
C. 对与审计相关的内部控制采取的方案
D. 如何应对由于舞弊或错误导致的重大错报风险

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A. information B. statistics C. intelligence D. data

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A. declining
B. prohibiting
C. increasing
D. reducing

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A. money
B. efforts
C. resources
D. vigor

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A. background
B. situation
C. circumstance
D. condition

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