单选题：注册会计师为提高函证程序的不可预见性拟采取的以下做法中，恰当的是（　　）。

题目内容：

注册会计师为提高函证程序的不可预见性拟采取的以下做法中，恰当的是（　　）。 A．将积极的函证方式改为消极的函证方式
B．将函证的方式由跟函方式改为电子方式
C．将消极的函证方式改为积极的函证方式
D．在不告知被审计单位的情况下实施函证

参考答案：

答案解析：

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