选项A有在讲义哪里出现过吗？

问题如下：

Financial reports of the lowest level of quality reflect:

选项：

A.fictitious events. B.biased accounting choices. C.accounting that is non-compliant with GAAP.

解释：

Financial reports span a quality continuum from high to low based on decision-usefulness and earnings quality (see Exhibit 2 of the reading). The lowest-quality reports portray fictitious events, which may misrepresent the company’s performance and/or obscure fraudulent misappropriation of the company’s assets.