单选题:税务师事务所制定有关独立性制度时应注意的方面,表述不正确的是()。

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题目内容:
税务师事务所制定有关独立性制度时应注意的方面,表述不正确的是()。 A.覆盖主要从业人员和业务流程
B.为同一客户提供不同业务类型服务时,应提出独立性要求
C.对独立性要求应当具体列举
D.发现威胁独立性情形的处理措施

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