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【多选题】
下列各项中,属于现金审计目标的有( )。A.
确定被审计单位资产负债表所反映的现金在会计报表日确实存在
B.
确定被审计单位资产负债表反映的现金归属被审计单位
C.
确定被审计单位库存现金，银行存款，其他货币资金的余额是否正确
D.
函证被审计单位开户银行余额是否正确
E.
证实货币资金账务处理的准确性
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