多选题:下列与虚假报告相关的舞弊风险因素中,属于舞弊的“动机或压力”因素的有(  )。

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题目内容:
下列与虚假报告相关的舞弊风险因素中,属于舞弊的“动机或压力”因素的有(  )。 A.管理层为满足外部预期而承受过度的压力
B.内部控制存在缺陷
C.管理层态度不端
D.J公司财务稳定性受到不利经济环境的威胁
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