问题
单项选择题
Competitive threats to the profitability or financial stability of a firm are best categorized as an accounting fraud risk factor related to:（）
A. opportunities.
B. incentives and pressures.
C. attitudes and rationalizations.
答案
参考答案：B
解析：
Risk factors related to incentives and pressures include threats to the firm’s financial stability or profitability from economic, industry, or firm-specific operating conditions.