Earned value technique(EVT)can best be defined as ______ .

A) analysis of the value of the equipment that has been installed as of the date
B) analysis of the sum of the labor costs, which have been incurred on the project to date
C) a method of project performance measurement
D) a method of measuring the amount of money that has been spent to date

在以下有关函证时间的各种方案中，你认可的有( )。

A．因X公司应收账款的重大错报风险低，在20×9年末实施预审时发出询证函

B．在20×9年末对存货实施监盘程序的同时，对应收账款进行函证

C．在审计项目小组于2010年初进驻被审计单位后立即寄发询证函

D．为减少函证的回函差异，在对应收账款实施其他审计程序后函证