多项选择题

决定测试存货所费时间多少的最重要的因素有（）。

A．有关实地盘点、永续记录的可靠性
B．存货的总金额及种类
C．存放不同位置的重要存货
D．以前年度发现的误差性质和程度

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决定测试存货所费时间多少的最重要的因素有（）。