題目:在風(fēng)險(xiǎn)評(píng)估階段,審計(jì)師主要關(guān)注的是:A. 識(shí)別所有潛在的錯(cuò)報(bào)B. 評(píng)估被審計(jì)單位的經(jīng)營效率C. 確定重要性水平D. 識(shí)別可能對(duì)財(cái)務(wù)報(bào)表產(chǎn)生重大影響的錯(cuò)報(bào)風(fēng)險(xiǎn)