单选题:下列审计程序中能够证实银行存款真实性的是(  )。

题目内容:
下列审计程序中能够证实银行存款真实性的是(  )。 A.函证银行存款余额
B.检查银行存款收支的截止期
C.分析定期存款占银行存款的比例
D.检查决算日前后的收付款凭证
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答案解析:

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