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【多选题】
如果被审计单位存在对其持续经营能力产生重大影响的情况，下列说法不正确的是()。A.
如果被审计单位无相应改善措施，但对影响持续经营的事项和情况已充分披露，注册会计师应发表无保留意见的审计报告
B.
如果被审计单位在可预见的将来无法持续经营，注册会计师应发表否定意见
C.
如果被审计单位有相应改善措施，但不能消除注册会计师的疑虑，注册会计师应发表保留意见或否定意见
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A.
breast
B.
mast/o
C.
col/o
D.
both a and b
【单选题】To overcome the difficulty they were faced with, several companies ______ to form. a big one.
A.
linked
B.
united
C.
joined
D.
connected
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