[单选题]针对信息技术一般控制、应用控制与公司层面控制，以下说法中，错误的是（ ）。
A.公司层面信息技术控制情况代表了该公司信息技术控制的整体环境
B.公司层面信息技术控制决定了信息技术一般控制和信息技术应用控制的风险基调
C.注册会计师首先执行配套的公司层面信息技术控制审计，然后再执行信息技术一般控制和应用控制审计
D.信息技术应用控制审计决定信息技术一般控制和公司层面信息技术控制的审计重点、风险等级、审计测试方法

Immediately after the Civil War, however, the diet began to change. 61. {{U}}Rail transportation increased the supply and improved the quality of the milk that reached urban centers; cold storage and refrigerator cars made possible the greater consumption of fresh vegetables, fresh fruits, and fresh fish; and commercial canning extended the range of appetizing and healthful foods.{{/U}} Subsequently food statistics indicated an increased consumption of dairy products, fresh fruit, fresh vegetables, sugar and syrups, coffee, tea, cocoa, and spices. Decreased consumption was shown for meats, potatoes, and grain products. 62. {{U}}By and large, the American diet continued to reflect a considerable reliance upon animal products, rather than on grains, which meant that a relatively large acreage was required to feed the American public.{{/U}} Whereas a grain and fish diet, such as in Japan, requires only a quarter of an acre high-yield cropland and no