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【单选题】
（三）C注册会计师负责对丙公司2005年度会计报表进行审计。在对固定资产进行审计时，C注册会计师遇到以下事项，请做出正确的专业判断。 12、在查找已提前报废但尚未做出会计处理的固定资产时，以下审计，C注册会计师最有可能实施的是（ ）
A.
以检查固定资产实物为起点，检查固定资产的明细账和投保情况
B.
以检查固定资产明细账为起点，检查固定资产实物和投保情况
C.
以分析折旧费用为起点，检查固定资产实物
D.
以检查固定资产实物为起点，分析固定资产维修和保养费用
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