以下关于审计重要性的阐述错误的有（）。

A.重要性的金额包括财务报表层次与交易、余额、列报认定层次两个方面

B.重要性与审计风险是反向关系

C.重要性与审计证据是正向关系

D.计划阶段的重要性要高于结果阶段的重要性

E.考虑重要性性质的时候可以忽略重要性的数量

Packet switching is a method of slicing (71) messages into parcels called“packets，”sending the packets along different communication (72) as they become available，and thenreassembling the packets (73) they arrive at their destination．Prior to the development ofpacket switching，early computer networks used leased，dedicated telephone circuits to (74) with terminals and other computers．In circuit—switched networks such as the telephone system，a complete point—to—point (75) is put together,and then communication can proceed．

A．binary
B．useful
C．digital
D．analog