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【多选题】
下列关于重要性的说法中,正确的有( )。A.
注册会计师应从财务报表，交易、账户余额、披露两个层次来考虑重要性
B.
恰当运用重要性有助于提高审计效率和保证审计质量
C.
重要性有数量和性质两个方面的特征
D.
无论是错误还是舞弊，金额小于重要性水平时均不重要
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皮皮学刷刷变学霸
举一反三
【单选题】听力原文：W: Have you heard about the new fitness center they're building on the campus? M: Yeah, I can hardly wait for it to open. Q: What does the man mean? (19)
A.
The center has just opened.
B.
He's looking forward to using the center.
C.
The door to the fitness center is locked.
D.
There are long lines to get into the fitness center.