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【单选题】
审计人员监督被审计单位盘点存货的目的是()。
A.
查明被审计单位是否对所有特殊类型存货均已盘点
B.
直接取得存货存在并已适当盘点的资料
C.
确定被审计单位对存货的所有权
D.
查明存货内部控制制度是否健全有效
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