多选题：己注册会计师执行的下列程序中，属于具体审计计划内容的有（　　）。

题目分类：审计
题目类型：多选题
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题目内容：

己注册会计师执行的下列程序中，属于具体审计计划内容的有（　　）。 A．了解F公司及其环境，识别和评估财务报表层次和认定层次的重大错报风险
B．依据风险评估的结果，确定计划实施的控制测试、实质性程序的性质、时间和范围
C．确定F公司财务报表审计范围
D．针对F公司存在的关联方、持续经营等特定项目所执行的审计程序的性质、时间和范围

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