题目内容

固定资产和累计折旧审计工作底稿中显示以下审计策略,其中正确的是()。

A. 由于上年度相关内部控制可以信赖,本次审计不再实施控制测试程序
B. 由于上年度审计中已全面观察固定资产,本次审计也不能仅观察新增固定资产
C. 由于上年度审计中已索取全部固定资产权属证明,本次审计仅索取新增固定资产权属证明
D. 由于上年度审计中已全面检查固定资产折旧年限,本次审计仅检查新增固定资产折旧年限

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