NO.PZ2023081403000119
问题如下：
Q. Which of the following conditions best explains why a company’s manager would obtain legal, accounting, and board level approval prior to issuing low-quality financial reports?选项：
A.Motivation
B.Opportunity
C.Rationalization
解释：
C is correct. Typically, conditions of opportunity, motivation, and rationalization exist when individuals issue low-quality financial reports. Rationalization occurs when an individual is concerned about a choice and needs to be able to justify it to herself or himself. If the manager is concerned about a choice in a financial report, the manager may ask for other opinions to convince herself or himself that it is okay.
如题，请问这个知识点在2028版讲义的什么位置？
