NO.PZ2022120702000043
问题如下：
Why do most corporate governance codes require audits?
选项：
A.To guarantee there is no fraud in a company's financial statements.
B.To provide a detailed list of accounting anomalies to shareholders.
C.To provide an independent review of financials prepared by management.
D.To verify the financials of all subsidiaries of a company.
解释：
本题考察“审计”的概念，审计评估管理层编制的财务报告，针对报告提供独立的看法（C选项正确）。问题如下：
Why do most corporate governance codes require audits?
选项：
A.To guarantee there is no fraud in a company's financial statements.
B.To provide a detailed list of accounting anomalies to shareholders.
C.To provide an independent review of financials prepared by management.
D.To verify the financials of all subsidiaries of a company.
解释：
本题考察“审计”的概念，审计评估管理层编制的财务报告，针对报告提供独立的看法（C选项正确）。
