Which of the following statements about the dual-track approach is incorrect?

A、 The United States, Britain and Australia have adopted the dual-track system, which has become an international trend.
B、 The direct meaning of the dual-track system is to adopt both civil and criminal treatment methods for the relevant acts.
C、 The application of the dual-track system by the SFC means that the same person can be investigated by the Market Misconduct Tribunal,Alternatively, a criminal prosecution may be instituted
D、 The dual-track approach depends mainly on the target of the act and the nature of the act committed, and has nothing to do with the sufficiency of evidence.