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李白白 · 2023年04月04日

为什么不是B

NO.PZ2022072101000012

问题如下:

Which statement outlines the distinction between the auditor’s role in relation to the financial statements and to the rest of the annual report and accounts?

选项:

A.Assurance on the financial statements, report on inconsistencies in narrative reporting.

B.Guarantee accuracy of the financial statements, report on inconsistencies in narrative reporting.

C.Assurance on the financial statements and on narrative reporting

D.Assurance on the financial statements and on numbers within narrative reporting.

解释:

A是正确的


解析:
审计师不同于其他内部财务人员的地方在于,对于报表提供一些保证,这些报告公平地代表了业绩和业务地位。如果发现某些东西与他们在审计过程中所学到的不一致,审计师必须作出评论。


感觉ab一个意思 是assurance和guarantee保证的程度不同吗?

1 个答案

王岑 · 2023年04月06日

嗨,爱思考的PZer你好:


同学你好,

审计人员需要做的是,第一个是“保证财务报表”,也就是让一个独立的专业机构对公司的财务报表进行确认和核实,以确保报表真实可信。第二个是“报告叙事性报告中的不一致性”,也就是确保公司在叙述非财务信息时与其财务报表相符合,如果发现不匹配或不一致,就需要对此进行报告。

但是审计人员不能保证财务报表的准确性。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

S. Wang · 2023年06月16日

所以叙事性报告是审计工作的一部分不?审计对于叙事性报告也是合理保证吗?

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