题目内容 (请给出正确答案)
提问人:网友w*****2 发布时间:2022年4月6日 07:11
[单项选择题]

下列关于审计风险及其各要素的说法,不正确的是______。

A.审计风险是预先设定的

B.固有风险是了解得出的

C.控制风险是控制测试后评价得出的

D.检查风险是实质性测试后评价得出的

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