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【多选题】
下列各项中,有关控制测试目的的表述不正确的有()A.
控制测试旨在评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性
B.
控制测试旨在发现认定层次发生错报的金额
C.
控制测试旨在验证实质性程序结果的可靠性
D.
控制测试旨在确定控制是否得到执行
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