单选题:下列管理过程的审计,不属于水利工程基本建设项目审计的是(  )。

题目内容:
下列管理过程的审计,不属于水利工程基本建设项目审计的是(  )。 A.开工审计
B.建设期间审计
C.后评价审计
D.竣工决算审计

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