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【多选题】
A注册会计师负责对甲公司2012年度财务报表进行审计，评估甲公司的重大错报风险是A注册会计师执行财务报表审计业务时的重要步骤。下列事项或情况可能表明甲公司存在重大错报风险的有（）。
A.
融资能力受到限制
B.
持续经营和资产流动性出现问题，包括重要客户流失
C.
信息技术战略和经营战略不协调
D.
事项或交易在计量时存在重大不确定性
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