单项选择题
公司实行实地盘存制，审计师在复核公司的存货监盘备忘及相关审计工作底稿时，注意到以下情况。其中做法正确的是（）。
A．监盘前将抽盘范围告知公司，以便其做好相关准备
B．索取全部盘点表并按编号顺序进行汇总，进行账账、账实核对
C．抽盘后将抽盘记录交予公司，要求公司据以修正盘点表
D．未能监盘期初存货，根据期末监盘结果倒推期初存货余额，并予以确认
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