下列关于抽样审计的说法正确的是（　　）。

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【多选题】【消耗次数：1】

① 抽样审计的优点在于其审计效率较高，相应的审计成本也较详细审计低很多

② 抽样审计的缺点是其审计结论会与被审计单位的实际情况存在一些差异，如果这种差异超过可容忍的范围，就将影响审计结论的正确性

③ 抽样审计用于小型的企事业单位，以及因被审计单位存在严重经济问题所进行的专案审计等

④ 抽样审计适用于规模大、业务复杂、会计资料多、管理基础工作好、内部控制制度较完善的单位

⑤ 抽样审计就是局部审计

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