会计机构、会计人员发现会计账簿记录与实务？款项及有关资料不相符的，按照规定有权自选处理的，应当及时处理；无权处理的，应当（）。

A．予以退回

B．要求更正

C．拒绝办理

D．立即向单位负责人报告，请求查明原因，作出处理

In your project, you are in the process of determining whether the activities being done as part of your project comply with organizational and project policies. This will be done as part of ______ .

A．inspection

B．quality audit

C．quality improvement

D．trend analysis