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【多选题】
下列有关注册会计师在对期末存货进行截止测试实施的审计程序的说法中,正确的有( )。A.
观察存货的验收入库地点和装运出库地点以执行截止测试
B.
被审计单位在存货入库和装运出库过程中采用连续编号的凭证,注册会计师应当关注截止日前后的最后编号
C.
如果被审计单位使用运货车厢或拖车进行存储、运输或验收入库,注册会计师应当重点检查运货车厢或拖车的出入记录
D.
注册会计师重点检查在途存货和被审计单位直接向顾客发运的存货是否均已得到适当的会计处理
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