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单项选择题

如对大额逾期应收账款无法获取询证回函，审计师应（）。

A．审查所审期间应收账款的收回情况
B．了解大额应收账款的信用情况
C．审查与销货有关的销售订单、发票、发运凭证等文件
D．提请被审计单位提高坏账准备提取比例

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