NO.PZ2022120703000046
问题如下:
Which of the following statements about corporate governance codes is most accurate? External auditors:
选项:
A.ensure financial reports are free of fraud. B.provide an independent review of financial reports. C.provide absolute assurance that financial reports fairly represent the performance and position of the business.解释:
B is correct because "the auditor is there to provide an independent pair of eyes assessing the financial reports prepared by management."
A is incorrect because "there is no absolute assurance that the numbers are correct, nor is there certainty that there is no fraud within the business."
C is incorrect because "the auditor is there to provide an independent pair of eyes assessing the financial reports prepared by management, and to provide some assurance that those reports fairly represent the performance and position of the business. There is no absolute assurance that the numbers are correct, nor is there certainty that there is no fraud within the business."
老师,审计的作用,C选项看起来也对啊。