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【单选题】
根据“资料3”,审计人员为了确定该公司采购部门填制的所有付款凭单是否均经过采购部经理的审批,应当实施的控制测试是:
A.
核对付款凭单与所附原始凭证的金额是否相符
B.
要求该公司填写付款环节的内部控制调查表
C.
检查付款凭单上的审批签字
D.
检查付款凭单是否连续编号
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B.
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A.
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B.
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C.
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D.
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A.
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D.
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