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。
No.PZ2022072101000012 (选择题)
来源: 原版书
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?
您的回答A, 正确答案是: A
A
正确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.
Guarantee accuracy of the financial statements与Assurance on the financial statements感觉没什么区别。“保证财务报表的真实性”与“保证财务的准确性”不一样吗，是不是可以如下理解：真实可能也是不准确的？
