A．A注冊會(huì)計(jì)師在期中實(shí)施了實(shí)質(zhì)性程序后，需要針對(duì)剩余期間實(shí)施進(jìn)一步的實(shí)質(zhì)性程序
B．對(duì)于收入截止認(rèn)定，A注冊會(huì)計(jì)師決定在期中實(shí)施實(shí)質(zhì)性程序
C．以前獲取的審計(jì)證據(jù)及其相關(guān)事項(xiàng)未發(fā)生重大變動(dòng)，A注冊會(huì)計(jì)師決定依賴以前獲取的審計(jì)證據(jù)
D．對(duì)于在審計(jì)過程中識(shí)別出由于舞弊導(dǎo)致的重大錯(cuò)報(bào)風(fēng)險(xiǎn)，A注冊會(huì)計(jì)師決定在期末實(shí)施實(shí)質(zhì)性程序