下列有关被审计单位货币资金内部控制的表述中，说法错误的是（ ）。
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3 .To determine whether the products that a merchant sells to the public are merchantable, a key factor to examine is whether:
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4 .在实施存货监盘程序时，注册会计师不应当（ ）。
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A No, because the clerk was not aware that the clock belonged to West. B No, because Grill is a merchant to whom goods had been entrusted. C Yes, because the clerk was negligent in selling the clock. D Yes, because Grill could not convey good title to the clock.
8 .监盘库存现金是注册会计师证实被审计单位资产负债表所列库存现金是否存在的一项重要程序，被审计单位必须参加盘点的人员是（ ）。
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