下列關(guān)于會(huì)計(jì)監(jiān)督職能的表述中,不正確的是( )。
- A
會(huì)計(jì)的監(jiān)督職能是指對(duì)特定對(duì)象經(jīng)濟(jì)業(yè)務(wù)的合法性、合理性和真實(shí)性進(jìn)行審查
- B
會(huì)計(jì)監(jiān)督可以分為事前、事中和事后監(jiān)督
- C
會(huì)計(jì)監(jiān)督是會(huì)計(jì)核算的基礎(chǔ)
- D
會(huì)計(jì)監(jiān)督是會(huì)計(jì)核算的質(zhì)量保障