在了解控制环境时,注册会计师应当关注的内容有( )。
A.公司治理层相对于管理层的独立性
B.公司管理层的理念和经营风格
C.公司员工整体的道德价值观
D.公司对控制的监督
E.公司的业绩评价体系
正确答案是ABC
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