下列有关控制环境的表述不正确的是( )。
A．令人满意的控制环境并不能绝对防止舞弊，但有助于降低发生舞弊的风险
B．控制环境本身不能防止或发现并纠正各类交易、账户余额和披露认定层次的重大错报
C．在确定构成控制的要素是否得到执行时，注册会计师主要通过询问获取充分、适当的审计证据
D．被审计单位的组织结构是构成控制环境的要素之一
参考答案：C
解析： 在确定构成控制环境的要素是否得到执行时，询问本身并不足以评价控制的设计以及确定其是否得到执行，注册会计师应当考虑将询问与其他风险评估程序相结合以获取审计证据。
| Observe that for the programmer，as for the chef,the urgency of the patron(顾客) may govern the scheduled completion of the task，but it cannot govern the actual completion．An omelette(煎鸡蛋)，promised in two minutes，may appear to be progressing nicely．But when it has not set in two minutes，the customer has two choices—waits or eats it raw．Software customers have had (71) choices． Now I do not think software (72) have less inherent courage and firmness than chefs，nor than other engineering managers．But false (73) to match the patron’s desired date is much more common in our discipline than elsewhere in engineering．It is very (74) to make a vigorous，plausible，and job risking defense of an estimate that is derived by no quantitative method，supported by little data，and certified chiefly by the hunches of the managers． Clearly two solutions are needed．We need to develop and publicize productivity figures，bug-incidence figures，estimating rules，and so on．The whole profession can only profit from (75) such data．Until estimating is on a sounder basis，individual managers will need to stiffen their backbones and defend their estimates with the assurance that their poor hunches are better than wish derived estimates． |
A．no
B．the same
C．other
D．lots of