NO.PZ2019120301000012
问题如下：
Which of the following statements is most accurate about the responsibilities of an auditor for a publicly traded firm in the United States? The auditor must:
选项：
A.
state that the financial statements are prepared according to generally accepted accounting principles.
B.
ensure that the financial statements are free from error, fraud, or illegal acts.
C.
express an opinion about the effectiveness of the company’s internal control systems.
解释：
C is correct. For a publicly traded firm in the United States, the auditor must express an opinion as to whether the company’s internal control system is in accordance with the Public Accounting Oversight Board, under the Sarbanes–Oxley Act. The opinion is given either in a final paragraph in the auditor’s report or as a separate opinion.
A is incorrect. The statements are those prepared by management, not the auditor. The auditor is expressing an opinion as to whether the statements are fairly presented and free from material error.
B is incorrect. The auditor only provides reasonable assurance that the statements are free from material error.
遇到好几个相关题目都做错了，这个课上有讲吗？能不能补充讲一下？
