问题如下图：
选项：
A. 
B. 
C. 
解释：
不是很理解答案的解释，能请老师用中文解释一下吗
Olive_品职助教 · 2019年03月13日
同学你好
这道题考察的知识点是fraud triangle。
一般来说，如果公司管理者发布了低质量的财报，那么得满足三个条件：机会、动机和合理化。1、得有机会：这个机会可能来源于公司内部因素（内控的薄弱等）或者外部因素（会计准则不够完善等）。2、得有动机：动机可能来源于激励，也可能来源于压力，比如公司的earning会跟高管薪酬或者公司股价挂钩，那么就有动机操纵earning。3、一般撒谎的人都会给自己的行为合理化，找一个正当合理的理由。
本题问的是哪个选项不属于opportunity（机会）：B是会计准则给企业的选择有很大的余地，C是董事会不够有效。这两个选项都给管理者操纵报表提供了机会，A选项则是高管有业绩压力，这个是motivation（动机）。
加油
NO.PZ2018062004000216 问题如下 Whiof the following is least likely to opportunity to issue low-quality financireports? A.The pressure to achieve the inviperforman B.Accounting stanr thprovi scope for fferent choices C.Ineffective boarof rectors A is correct. Typically, three contions exist when low-quality financireports are issue opportunity, motivation, anrationalization. Motivation cresult from pressure to meet some criteria for personreasons, sua bonus, or corporate reasons, suconcern about financing in the future. Option B anC are parts of opportunities for management to issue low-quality financireports. Whiof the following about accounting fraurisk factors relateto opportunities is least likely to incluA Ineffective interncontrols B New accounting stanr C Unstable organizationstructure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
NO.PZ2018062004000216问题如下Whiof the following is least likely to opportunity to issue low-quality financireports?A.The pressure to achieve the inviperformanceB.Accounting stanr thprovi scope for fferent choicesC.Ineffective boarof rectorsA is correct. Typically, three contions exist when low-quality financireports are issue opportunity, motivation, anrationalization. Motivation cresult from pressure to meet some criteria for personreasons, sua bonus, or corporate reasons, suconcern about financing in the future. Option B anC are parts of opportunities for management to issue low-quality financireports.欺诈三角里不就是有机会说谎，动机，还有合理化吗，可是压力不是也属于动机之一吗
NO.PZ2018062004000216 老师 这个题不好理解 怎么从机会和动机方面区分呢？ 能帮忙分析一下不 谢谢
A也对啊
