NO.PZ2018062004000216
问题如下：
Which of the following is least likely to be an opportunity to issue low-quality financial reports?
选项：
A.The pressure to achieve the individual performance
B.Accounting standards that provide scope for different choices
C.Ineffective board of directors
解释：
A is correct.
Typically, three conditions exist when low-quality financial reports are issued: opportunity, motivation, and rationalization. Motivation can result from pressure to meet some criteria for personal reasons, such as a bonus, or corporate reasons, such as concern about financing in the future. Option B and C are parts of opportunities for management to issue low-quality financial reports.
Which of the following about accounting fraud risk factors related to opportunities is least likely to be included?
A Ineffective internal controls B New accounting standards C Unstable organizational structure
这是前面一道题，解答里面说新准则不是机会，是动机。
但本题的解答里面又说新准则是机会~
矛盾啊
