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【单选题】
下列选项中不属于内部控制调查方法的是:
A.
查阅被审计单位的各项管理制度和相关文件
B.
询问被审计单位的管理人员和其他相关人员
C.
检查内部控制过程中形成的文件和记录
D.
审查财务报表项目余额
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A.
Because it was too expensive.
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A.
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A.
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