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[单选题]

According to Statement on Auditing Standards No.99, Consideration of Fraud in a Financial Statement Audit, which of the following is least likely to be a risk factor related to opportunities to commit fraudulent accounting?

A.Significant related-party transactions.

B.High turnover among accounting and information systems personnel.

C.Aggressive or unrealistic profitability expectations from third parties.

参考答案与解析：

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