单选题:以下有关实质性程序的结论与控制测试的结论的说法中,正确的是(  )。

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题目内容:
以下有关实质性程序的结论与控制测试的结论的说法中,正确的是(  )。 A.如果实施实质性程序未发现错报,说明与该认定有关的控制是有效的
B.如果实施实质性程序发现了重大错报,说明与该认定有关的预防性控制是无效的
C.如果实施实质性程序发现了重大错报,应当扩大控制测试的范围
D.如果实施实质性程序发现了重大错报,应在评价相关控制运行有效性时考虑

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