In countries like Japan, a sales force is likely to be most effective if it consists mostly of:

A、由多点联动审计向单点离散审计转变
B、由全覆盖审计向局部审计转变
C、由事中审计向事后与事中审计相结合转变
D、由静态审计向静态与动态审计相结合转变