At the first phase end of the project, you should ensure that ______ before you begin the next phase.

A．resource are available for the next phase

B．progress was achieved to its baseline

C．corrective actions are taken to bring project results

D．the phase has achieved the objectives and formally accepts its deliverables

依据有关规定，财政部门对已经注册会计师审计的国有工业企业年度财务会计报表，可以采取直接检查或委托其他会计师事务所审计的方式抽查，其比例为( )。

A．不低于20%

B．不高于20%

C．不低于10%

D．不高于10%