登录之后可查看解析

A is corrent because differences in information technology use will have a major effect. For example, documentation of the understanding of a complex information system with a large volume of transactions may include flowcharts, questionnaires, and/or decision tables; documentation for an information system with limited or no use of IT and few transactions may be in the form of a memorandum. 
B is incorrect because the degree to which the auditor intends to use internal audit personnel to perform substantive procedures is likely to have only a small effect on the documentation of internal control. 
C is incorrect because the industry, business, and regulatory environments ordinarily will have a lesser effect than IT.
D is incorrect because such relationships ordinarily will have a lesser effect than IT.