Q: Which of the following principle requires faithful representation of the effects of transactions in accordance with the standards without material errors?
答案是materiality,我想问为什么不选fair presentation呢?题干意思不是说把交易影响根据standards faithful地表现出来且不犯重大错误,这难道不是fair presentation的要求吗?且materiality不是要求的是只记录重要信息,这和本体题干符合吗