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【单选题】
实质性测试可接受的检查风险越高,审计范围就应当是( )。A.
抽取较少的样本，收集较少的证据。
B.
抽取适中的样本，取得适量的证据。
C.
抽取较多样本，收集较多证据。
D.
抽取较多样本，收集较少证据。
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A.
/, a
B.
a, the
C.
/; the
D.
the; a
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