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【简答题】
在了解被审计单位及其环境时，注册会计师决定了解被审计单位的行业状况，以识别与行业有关的重大错报风险；同时，还决定了解被审计单位是否存在与下列内容有关的目标和战略，以考虑相应的经营风险。 请回答： （1）注册会计师主要应从哪些方面了解被审计单位的行业状况？ （2）针对被审计单位目标与战略所涉及的下列每项内容，指出其可能导致被审计单位需要面临的相应的经营风险，填列在下表相应空格中： （3）在上表列示的各项内容中，指出最有可能产生财务后果，即最有可能影响财务报表的三项。
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