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【单选题】
下列关于原始凭证审核的说法中，错误的是（ ）。
A.
原始凭证合法性审核不但要审核原始凭证的内容是否合法，还要审核原始凭证的形式是否合法
B.
原始凭证真实性审核就是审查原始凭证所反映的经济业务的本来面貌，有无掩盖、伪造、歪曲和颠倒
C.
从个人处取得的原始凭证，必须有填制人员的签名和盖章
D.
职工因公出差的借款收据，出纳应单独保管，收回借款时退还原借款收据
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