[单项选择题] The external auditing shall be conducted by the Customs over the following enterprises and o

[单项选择题] The external auditing shall be conducted by the Customs over the following enterprises and other organizations

A．Enterprises and other organizations engaged in foreign trade only

B．Enterprises and other organizations engaged in domestic trade only

C．Enterprises engaged in the business of inward process only

D．Both A and C

D