[多选题]
下列关于财务报表审计的说法中，正确的有（ ）。
A .财务报表的预期使用者不包括被审计单位管理层
B .审计的目的是对被审计单位财务报表不存在舞弊导致的重大错报获取合理保证
C .审计提供的是一种高水平的保证而不是绝对保证
D .审计的最终产品是审计报告
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