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【多选题】
在确定审计程序的范围时，注册会计师考虑的下列因素中包括( )。
A.
计划获取的保证程度越高，注册会计师实施的进一步审计程序的范围越广
B.
评估的重大错报风险越高，注册会计师实施的进一步审计程序的范围也越广
C.
确定的重要性水平越低，注册会计师实施进一步审计程序的范围越广
D.
确定的重要性水平越高，注册会计师实施进一步审计程序的范围越广
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