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为证实被审计单位仓库中的存货是否归其所有，应采用的审计程序是（）。
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为证实被审计单位仓库中的存货是否归其所有，应采用的审计程序是（）。
A、重新执行
B、检查有形资产
C、检查文件或记录
D、询问
时间：2022-05-25 13:23
关键词：
CMS专题
初级审计师
审计师综合练习
审计师(综合练习)
高级审计师
答案解析
C
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