题目内容

注册会计师应当特别关注存货的移动情况,目的是()。

A. 观察被审计单位是否已经恰当区分所有毁损、陈旧、过时及残次的存货
B. 检查库存记录与会汁记录期末截止是否正确
C. 防止遗漏或重复盘点
D. 确定被审计单位的存货所有权,检查是否被纳入盘点范围

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