Accounting fraud risk factors related to attitudes and rationalizations are least likely to include: —— 财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 10　Financial Reporting and Analysis Financial Reporting Quality and Financial Statement Analysis

财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 10　Financial Reporting and Analysis Financial Reporting Quality and Financial Statement Analysis

单选题 编号：2688714

1. Accounting fraud risk factors related to attitudes and rationalizations are least likely to include:

A.Management has a strained relationship with the current or previous auditor.
B.The firm does not effectively communicate an appropriate set of ethical standards.
C.A high proportion of management's compensation depends on the firm exceeding targets for earnings or the stock price.