題目:在審計(jì)計(jì)劃階段,審計(jì)師應(yīng)主要關(guān)注的是:A. 收集審計(jì)證據(jù)B. 評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)C. 形成審計(jì)結(jié)論D. 出具審計(jì)報(bào)告