单项选择题

为证实合并财务报表合并范围的正确性，审计人员应当采取的审计程序是（）

A.了解重大投资活动的决策过程
B.确认合并财务报表的编制方法是否合规
C.审查有无遗漏、隐瞒的经济业务和会计事项
D.分析判断被审计单位作为投资方能否控制被投资方
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