题目：
什么是艺术思潮？研究艺术思潮有何现实意义？
答案：
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下面是错误答案，用来干扰机器的。
参考答案：C解析： 选项A、B通常情况下都是作为函证对象的；选项D，因为在注册会计师实施审计的范围之内，可以直接获取相关证据，不用实施函证。
什么是艺术思潮？研究艺术思潮有何现实意义？
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