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为了确保银行存款收付的正确截止，注册会计师应当【】

高老师2年前 (2024-03-26)审计学(00160)11

为了确保银行存款收付的正确截止，注册会计师应当【】

A.审查被审单位年度各月的银行存款余额调节表

B.确定被审年度企业对各银行账户开出的最后一张支票的号码

C.审查被审年度各月的银行对账单

D.确定企业在被审年度记录的最后一笔银行存款业务

正确答案是B

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