下列难以增加审计程序不可预见性的是（）。
A、在不事先通知被审计单位的情况下，选择以前未曾到过的盘点地点进行存货监盘
B、在测试存货时，向以前审计过程中没有接触过的被审计单位员工询问
C、对以前由于低于设定的重要性水平而未曾测试过的采购项目，进行细节测试
D、在期末实施存货监盘程序
参考答案：D
解析：
通常情况下，监盘的时间就在期末，所以这个程序难以增加审计程序的不可预见性。
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