It was not you but Tom and his wife that __the car accident.[ ]

A. was to blame for

B. were to blame for

C. was to be blamed for

D. were to be blamed for

下列有关非抽样风险的说法中，正确的有()。

A.注册会计师实施控制测试和实质性程序时均可能产生非抽样风险 

B.注册会计师保持职业怀疑有助于降低非抽样风险 

C.注册会计师可以通过扩大样本规模降低非抽样风险 

D.注册会计师可以通过加强对审计项目组成员的监督和指导降低非抽样风险