Which of the following statements about the indirect method of calculating the statement of cash flows is FALSE（）

A. No adjustment is needed to account for changes in accounts receivable since no cash was involved.

B. No adjustment is needed to account for extraordinary items because they are found above net income and are thus already accounted for.

C. Depreciation is added back to net income since it is an expense not requiring cash.

《中华人民共和国税收征收管理法实施细则》在法律上明确了选案、检查、审理、执行人员的职责四个环节均属于税务稽查的职责范围，因此，选案、实施、审理和执法四个环节是税务稽查内部的执法程序，任何将上述四个环节从稽查局肢解出去的做法均是与《税收征管法实施细则》精神相悖的。