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【单选题】
A注册会计师在对甲公司2007年度财务报表审计时,需要进行相关的风险评估,在遇到下列有关问题时,请代为做出正确的专业判断。 在确定公司的哪些人员进行询问以及询问哪些问题时,A注册会计师应当考虑何种信息有助于识别和评估重大错报风险。以下说法中错误的是( )。
A.
询问参与生成、记录或记录复杂或异常交易的员工,有助于注册会计师评估甲公司选择和运用某项会计政策的适当性
B.
询问采购人员和生产人员,有助于注册会计师了解甲公司的原材料采购和产品生产等情况
C.
询问甲公司的财务负责人,有助于获取大部分财务信息
D.
询问甲公司的治理层,有助于注册会计师了解甲公司管理层对内部审计发现问题的处理是否恰当
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