Speaker A: Hi. Excuse me, ...um ... do you need any help？Speaker B: ______A．Yes, but are y
Speaker A: Hi. Excuse me, ...um ... do you need any help？Speaker B: ______A．Yes, but are you sure you can help me？B．Oh, yes. Do you have tennis shoes？C．Well, I'd like one chicken burger and a cup of coke, please.D．Oh, yes, I do. I've been walking around in circles. I can't seem to find the train station.
Speaker B: ______A．Yes, but are you sure you can help me？B．Oh, yes. Do you have tennis shoes？C．Well, I'd like one chicken burger and a cup of coke, please.D．Oh, yes, I do. I've been walking around in circles. I can't seem to find the train station.
A．Yes, but are you sure you can help me？B．Oh, yes. Do you have tennis shoes？C．Well, I'd like one chicken burger and a cup of coke, please.D．Oh, yes, I do. I've been walking around in circles. I can't seem to find the train station.
B．Oh, yes. Do you have tennis shoes？C．Well, I'd like one chicken burger and a cup of coke, please.D．Oh, yes, I do. I've been walking around in circles. I can't seem to find the train station.
C．Well, I'd like one chicken burger and a cup of coke, please.D．Oh, yes, I do. I've been walking around in circles. I can't seem to find the train station.
D．Oh, yes, I do. I've been walking around in circles. I can't seem to find the train station.
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A注册会计师负责审计甲上市公司2017年度财务报表，确定财务报表整体的重要性为230万元，相关事项如下：
（1）根据以往年度审计结果，甲公司针对主要业务流程（包括销售与收款、采购与付款，以及生产与存货等）的内部控制是有效的，因此A注册会计师决定在2017年度审计中将继续采用综合性审计方案。
（2）在实施进一步审计程序时拟利用被审计单位信息系统生成的信息，审计项目组成员就拟利用信息的准确性获取了审计证据。
（3）甲公司2017年度无形资产为880万元，A注册会计师认为重大错报风险较低，拟仅实施控制测试。
（4）甲公司2017年度多次向银行和其他企业抵押借款。为应对与财务报表披露的完整性认定相关的重大错报风险，A注册会计师决定扩大对实物资产的检查范围。
（5）审计项目组评估认为应收账款的重大错报风险较低，对甲公司2017年11月30日的应收账款余额实施了函证程序，未发现差异。2017年12月31日的应收账款余额较11月30日无重大变动。审计项目组据此认为已对年末应收账款余额的存在认定获取了充分、适当的审计证据。
（6）审计项目组成员在实施实质性程序时发现的被审计单位存在的重大错报表明内部控制存在重大缺陷，A注册会计师就这些缺陷与管理层和治理层进行了沟通。
要求：针对事项（1）至（6），简要说明A注册会计师或审计项目组成员的做法是否恰当，如不恰当，简要说明理由。
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