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【单选题】
下面关于审计法规定的法律责任的表述中，错误的是（）。
A.
审计法规定的法律责任的内容包括两个方面：一是违反审计法的法律责任；二是违反国家规定的财政收支、财务收支的法律责任
B.
被审计单位有违反审计法规定的行为，由审计机关责令改正，可以通报批评，给予警告
C.
审计机关认为被审计单位有违反审计法规定的行为，可以直接对负责的主管人员和其他直接责任人员给予处分
D.
审计人员滥用职权、徇私舞弊、玩忽职守或者泄露所知悉的国家秘密、商业秘密的，依法给予处分；构成犯罪的，依法追究刑事责任
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