下列针对集团项目组评价合并调整和重分类事项的适当性、完整性和准确性的因素，恰当的有（）。
A.检查集团内部交易、未实现内部交易损益以及集团内部往来余额是否核对一致并抵销
B.确定重大调整是否得到集团管理层和组成部分管理层的正确计算、处理和授权
C.评价重大调整是否恰当反映了相关事项和交易
D.确定重大调整是否有适当的证据支持并得到充分的记录
参考答案：A, B, C, D
解析：
集团项目组对可能存在舞弊风险因素或可能存在管理层偏向的调整的适当性、完整性和准确性的评价可能包括：
（1）评价重大调整是否恰当反映了相关事项和交易（选项C）；
（2）确定重大调整是否得到集团管理层和组成部分管理层（如适用）的正确计算、处理和授权（选项B）；
（3）确定重大调整是否有适当的证据支持并得到充分的记录（选项D）；
（4）检查集团内部交易、未实现内部交易损益以及集团内部往来余额是否核对一致并抵销（选项A）。
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