15、下列关于财务报表的层次重大错报风险的表述，不正确的是【】-湖北继续教育网网校

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[单选题]15、下列关于财务报表的层次重大错报风险的表述，不正确的是【】

A直接界定于某类交易、账户月、列报的具体认定

B通常与控制环境有关

C可能影响多项认定

D与财务报表整体存在广泛联系

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