问题
单项选择题
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.
答案
参考答案：C
解析：
Unrealistic profitability expectations from third parries is a risk factor related to incentives and pressures. The other choices are risk factors related to management’s opportunities to commit fraud.