What does the man mean
A. He agrees with the woman.
B. He is thinking of a good plan.
C. He thinks they should have a good time.
Where are they talking
A. On a street.
B. In a shop.
C. On a bus.
What do we know about the meeting
A. It will be held at three tomorrow.
B. It will be held at two this afternoon.
C. It will be held at three this afternoon.
ABC会计师事务所的A注册会计师系XYZ股份有限公司2009年度财务报表审计的负责人。由于存货不仅种类、品种繁多，且金额很大，根据审计准则的要求，注册会计师决定对存货实施监盘程序。有以下问题需要其考虑并作出判断。 在执行观察程序时，下列做法中不恰当的是( )。
A. 注册会计师观察时，应注意纳入盘点范围的存货是否附有盘点标识
B. 对于受托代存的存货，注册会计师应视情况确定并执行有关补充程序
C. 对于由于性质特殊而无法监盘的存货，注册会计师应考虑能否实施替代程序
D. 对于由于特殊情况而难以监盘的存货，注册会计师应出具无法表示意见的审计报告
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