单选题
编号：2688713
1. According to Statement on Auditing Standards No.99, Consideration of Fraud in a Financial Statement Audit, which of the following is least likely to be a risk factor related to opportunities to commit fraudulent accounting?
- A.Significant related-party transactions.
- B.High turnover among accounting and information systems personnel.
- C.Aggressive or unrealistic profitability expectations from third parties.