Which of the following statements about key audit matters are appropriate?
选项：

A:Key audit matters are selected from matters communicated with those charged with governance;
B:The purpose of including key audit matters in the auditor’s report is to help users in understanding the entity;
C:The purpose of including key audit matters in the auditor’s report is to provide a basis for the users to discuss with management and those charged with governance about matters relating to the entity and the financial statements;
D:Identifying the most significant matters involves using the auditor’s professional judgment