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【多选题】
对于出现错报漏报可能性较大的账户或交易，因其审计成本可能较大，可以将重要性水平定得高一些，以节省审计成本。对此，你认为( )。
A.
提高重要性水平能降低审计成本，其原因是重要性水平与审计证据的数量成反向关系，而审计证据越少，审计成本就越低
B.
在分配的方法下，“提高”之后各个项目的重要性水平之和仍然等于会计报表层次的重要性水平
C.
一个账户余额或交易重要性水平的提高是以另一个账户余额或交易重要性水平的降低为代价的
D.
被提高重要性水平的账户余额或交易的相关错报漏报在性质上并不重要
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