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【单选题】
9对于未函证的应收账款，审计人员应当执行的最有效的审计程序是( )。A.
重新测试相关的内部控制制度
B.
抽查有关原始凭证
C.
进行分析性复核
D.
审查资产负债表日后的收款情况
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【单选题】中国共产党“立党为公，执政为民”，致力于改善民生为主的社会建设。在全国范围推动的农村养老保险政策试点，就是其（ ）的最好体现。
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