A.函證以前經(jīng)常關(guān)注的銷(xiāo)售交易的應(yīng)收賬款賬戶
B.改變函證日期，將函證賬戶的截止日期提前或退后
C.以前審計(jì)過(guò)程中經(jīng)常會(huì)詢問(wèn)銷(xiāo)售經(jīng)理甲，此次審計(jì)也將其列入審計(jì)計(jì)劃
D.金額為零的賬戶以前審計(jì)過(guò)程中沒(méi)有關(guān)注過(guò)，此次審計(jì)將其列入審計(jì)計(jì)劃

A.對(duì)風(fēng)險(xiǎn)較小的賬戶余額和認(rèn)定實(shí)施實(shí)質(zhì)性程序
B.對(duì)某大額應(yīng)收賬款實(shí)施函證
C.以前沒(méi)有對(duì)被審計(jì)單位的應(yīng)付賬款余額普遍進(jìn)行函證，此時(shí)可以考慮直接向所有供應(yīng)商函證確認(rèn)余額
D.針對(duì)銷(xiāo)售和銷(xiāo)售退回仍然在以前測(cè)試范圍內(nèi)實(shí)施截止測(cè)試