A.審計(jì)人員應(yīng)當(dāng)結(jié)合審計(jì)實(shí)施方案的要求收集證據(jù)
B.審計(jì)證據(jù)一般需要證據(jù)提供者簽名或者蓋章
C.審計(jì)證據(jù)的來(lái)源僅為被審計(jì)單位的會(huì)計(jì)資料
D.所有審計(jì)工作底稿應(yīng)當(dāng)附有審計(jì)證據(jù)

A.審計(jì)機(jī)關(guān)應(yīng)當(dāng)根據(jù)法定的審計(jì)職責(zé)和審計(jì)管轄范圍編制年度審計(jì)項(xiàng)目計(jì)劃
B.審計(jì)機(jī)關(guān)編制年度審計(jì)項(xiàng)目計(jì)劃時(shí)應(yīng)當(dāng)考慮審計(jì)機(jī)關(guān)擁有的審計(jì)資源
C.審計(jì)機(jī)關(guān)應(yīng)當(dāng)將年度審計(jì)項(xiàng)目計(jì)劃報(bào)經(jīng)本級(jí)政府行政首長(zhǎng)批準(zhǔn)并向上一級(jí)審計(jì)機(jī)關(guān)報(bào)告
D.年度審計(jì)項(xiàng)目計(jì)劃中可以暫時(shí)不確定審計(jì)項(xiàng)目實(shí)施單位