提问

问题如下：

Accounting policies, methods, and estimates used in preparing financial statements are most likely found in the:

选项：

A.

auditor’s report.

B.

management commentary.

C.

notes to the financial statements.

解释：

C is correct.

The notes disclose choices in accounting policies, methods, and estimates.

解析：考点是Footnotes包括的内容。会计政策、会计方法和会计估计的选择及改变需要在附注披露。