________ they won the game was ________ we had expected.  [ ]

A. That; which

B. Whether; that

C. What; that

D. That; what

注册会计师应当根据评估的重大错报风险设计控制测试与实质性程序，请对下列事项作出判断。

如果已识别出由于舞弊导致的重大错报风险，注册会计师应当考虑在期末或者接近期末实施更多的控制测试程序以降低审计风险。()