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下列关于质量控制记录的相关叙述，错误的是_____。 A、会计师事务所应当制定政策和程序，对质量控制制度各项要素的运行情况形成适当记录 B、会计师事务所可以根据自身情况合理确定记录方式 C、质量控制记录的保存期限要求与鉴证业务工作底稿的要求是一样的 D、除法律法规有更高要求外，会计师事务所根据自身需要自行确定质量控制记录的保存期限
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