-----Do you know if the old man is still living?

----- I'm sorry. He  _________. He  ______ for two months.

A．died, has died

B．has died, has been dead

C．has been dead, died

D．has died, has dead

国务院财政部门和省、自治区、直辖市人民政府财政部门应当对会计师事务所出具审计报告的程序和内容进行监督检查。