The official website of Beijing Municipal Education Commission has recently published a             reform plan to reduce the scores for English to 100 points from the current 150 points, _____ that is bound to cause an overwhelming stir across the country.

A．one

B．which

C．this

D．it

下列有关存货监盘的说法中，正确的是（）。

A.注册会计师在实施存货盘过程中不应协助被审计单位的盘点工作

B.注册会师实施存货监盘通常可以确定存货的所有权

C.由于不可预见的情况而导致无法在预定日期实施存货监盘，注册会计师可以实施替换审计程序

D.注册会计师主要采用观察程序实施存货监盘