多选题:在制定存货监盘计划时,以下各项中属于注册会计师应考虑的事项有(  )。

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  • 题目类型:多选题
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题目内容:
在制定存货监盘计划时,以下各项中属于注册会计师应考虑的事项有(  )。 A.存货盘点的时间安排
B.存货的存放地点(包括不同存放地点的存货的重要性和重大错报风险)
C.被审计单位是否一贯采用永续盘存制
D.是否需要专家协助
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