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【单选题】
根据《会计基础工作规范》和《内部会计控制规范——基本规范（试行）》的规定，各单位内部会计监督的主体是（ ）。
A.
本单位的会计机构和会计人员
B.
本单位的审计机构和审计人员
C.
本单位的会计机构
D.
本单位的审计机构
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