了解被审计单位及其环境的内容包括( )。
A.了解行业状况、法律环境与监管环境以及其他外部因素
B.了解被审计单位性质
C.了解被审计单位对会计政策的选择和运用
D.了解被审计单位业绩的衡量和评价
E.了解被审计单位的内部控制
正确答案是ABCDE
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