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【单选题】
下列有关收入确认的舞弊风险的说法中,错误的是:
A.
关联方交易比非关联方交易更容易增加收入的发生认定存在舞弊风险的可能性
B.
对于以营利为目的的法人被审计单位，收入的发生认定存在舞弊风险的可能性通常大于完整性认定存在舞弊风险
C.
如果被审计单位已经超额完成当年的利润目标，但预期下一年度的目标较难达到，表明收入的截止认定存在舞弊风险的可能性较大
D.
如果被审计单位采用完工百分比法确认收入，且合同完工进度具有高度估计不确定性，表明收入的准确性认定存在舞弊风险的可能性较大
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