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【多选题】
如果被审计单位存在对其持续经营能力产生重大影响的情况，下列说法不正确的是()。
A.
如果被审计单位无相应改善措施，但对影响持续经营的事项和情况已充分披露，注册会计师应发表无保留意见的审计报告
B.
如果被审计单位在可预见的将来无法持续经营，注册会计师应发表否定意见
C.
如果被审计单位有相应改善措施，但不能消除注册会计师的疑虑，注册会计师应发表保留意见或否定意见
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