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【多选题】
关于注册会计师财务报表审计，以下理解中，恰当的有（ ）。
A.
财务报表审计的用户是包括管理层在内的财务报表预期使用者
B.
财务报表审计的核心工作是围绕管理层认定获取和评价审计证据
C.
财务报表审计的基础是独立性和专业性，注册会计师应当独立于被审计单位和预期使用者
D.
财务报表审计的目的是改变财务报表的质量，消除财务报表错报风险
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