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【多选题】
注册会计师在计划审计工作时应当实施风险评估程序。以下有风险评估程序的理解中,恰当的有( )。
A.
注册会计师如果不实施风险评估程序,则无法评估财务报表层次和认定层次重大错报风险
B.
注册会计师实施风险评估程序获取的审计证据为其在许多关键环节做出职业判断提供了重要基础
C.
注册会计师实施的风险评估程序贯穿于整个审计过程
D.
注册会计师实施的风险评估程序是在计划审计工作阶段完成的
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