以下哪项对特定的内部审计业务所需要确定的监督程度内容作出了最佳表述

A．业务是否涉及管理层可能的部分舞弊情况。
B．业务是否涉及可能违反法律或政府规章的情况。
C．内部审计师的熟练性和业务的复杂性。
D．内部审计活动以往处理特定业务客户的经验。

A seaman is reported missing in the morning and was last seen after coming off the mid-watch. Which type of turn would you use to return to the trackline steamed during the night?（）

A.Williamson

B.Racetrack

C.180°turn

D.Anderson