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【多选题】
根据《财政部门实施会计监督办法》的规定,财政部门依法对各单位会计账簿设置所实施的监督检查包括( )。A.
应当设置会计账簿的是否按规定设置会计账簿
B.
是否存在账外设账行为
C.
是否存在伪造、变造会计账簿的行为
D.
设置会计账簿是否存在其他违反法律、行政法规和国家统一的会计制度的行为
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