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以下審計(jì)程序錯(cuò)誤的有()。A現(xiàn)金監(jiān)盤應(yīng)提前與被審計(jì)單位協(xié)商好監(jiān)盤程序、時(shí)間和監(jiān)盤范圍B為更有助于發(fā)現(xiàn)企業(yè)存貨賬實(shí)不符事項(xiàng),注冊(cè)會(huì)計(jì)師最好對(duì)存貨實(shí)施突擊性檢查通過存貨監(jiān)盤,發(fā)現(xiàn)存貨實(shí)有數(shù)與賬面數(shù)不一致,應(yīng)按實(shí)有數(shù)對(duì)賬面數(shù)進(jìn)行調(diào)整。注冊(cè)會(huì)計(jì)師應(yīng)在被審計(jì)單位完成存貨盤點(diǎn)D后進(jìn)入企業(yè)存貨存放現(xiàn)場(chǎng)進(jìn)行存貨的抽盤。