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【单选题】
以下关于注册会计师进行会计分录测试的说法中,错误的是()。
A.
在实施会计分录测试时,如果注册会计师需要分析大量的会计分录,可以采用计算机辅助审计技术
B.
在实施会计分录测试时,如果注册会计师需要分析大量的会计分录,可以采用电子表格(如Excel)
C.
会计分录测试步骤中,首先需要了解被审计单位的财务报告流程以及针对会计分录和其他调整已实施的控制,在这个过程中无需测试相关控制运行的有效性
D.
会计分录测试步骤中,最终要测试选取的会计分录及其他调整,并记录测试结果
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