A particular accounting error frequently occurs in large corporations when financial reports are prepared using a certain spreadsheet template. Although small businesses often use the same type of spreadsheet template, this accounting error is only rarely detected in small businesses. This fact, however, does not indicate that most small businesses are less susceptible to the error, since __________.
A. large corporations and small businesses are not the only organizations that use the type of spreadsheet template associated with the error
B. the accounting error has been identified in organizations that did not use the spreadsheet template typically associated with the error
C. familiarity with spreadsheet software can reduce the likelihood of certain accounting errors
D. both large corporations and small businesses typically require more than a year of financial reporting before the error becomes evident, and small businesses, unlike large corporations, often change their accounting systems within the first year
E. the spreadsheet template associated with the error generally constitutes a larger proportion of the reporting tools used by small businesses than by large corporations