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【多选题】
下列关于审计计划的说法中,正确的有
A.
审计计划中不重要的事项可以更改，但是对于比较重要的事项不能更改
B.
计划审计工作是一个持续的、不断修正的过程，贯穿于整个审计业务的始终
C.
由于条件的变化或在实施审计程序中获取的审计证据等原因，在审计过程中，注册会计师应当在必要时对总体审计策略和具体审计计划作出更新和修改
D.
审计计划一旦确定就不能更改
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