單項(xiàng)選擇題注冊(cè)會(huì)計(jì)師根本未對(duì)存貨實(shí)施監(jiān)盤直接形成審計(jì)結(jié)論屬于()

A.違約
B.普通過(guò)失
C.重大過(guò)失
D.欺詐