下列關(guān)于經(jīng)營風(fēng)險(xiǎn)的說法中,錯(cuò)誤的是( ) 。
- A
經(jīng)營風(fēng)險(xiǎn)比財(cái)務(wù)報(bào)表層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)的范圍更廣
- B
注冊(cè)會(huì)計(jì)師了解被審計(jì)單位的經(jīng)營風(fēng)險(xiǎn)有助于其識(shí)別財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)
- C
并非所有的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)都與經(jīng)營風(fēng)險(xiǎn)相關(guān),但所有的經(jīng)營風(fēng)險(xiǎn)都會(huì)導(dǎo)致財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)
- D
經(jīng)營風(fēng)險(xiǎn)可能對(duì)認(rèn)定層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)產(chǎn)生直接影響