[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