NO.PZ2018062004000216
问题如下:
Which of the following is least likely to be an opportunity to issue low-quality financial reports?
选项:
A.
The pressure to achieve the individual performance
B.
Accounting standards that provide scope for different choices
C.
Ineffective board of directors
解释:
A is correct.
Typically, three conditions exist when low-quality financial reports are issued: opportunity, motivation, and rationalization. Motivation can result from pressure to meet some criteria for personal reasons, such as a bonus, or corporate reasons, such as concern about financing in the future. Option B and C are parts of opportunities for management to issue low-quality financial reports.
欺诈三角里不就是有机会说谎,动机,还有合理化吗,可是压力不是也属于动机之一吗