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黄土豆豆 · 2023年12月07日

C选项为什么不对呢

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。

1 个答案

pzqa38 · 2023年12月07日

嗨,从没放弃的小努力你好:


因为外部审计只能在一定程度上确信报告的公正性,而不是绝对的确定数字是完全正确的,同样不能完全确定业务不存在一点问题。

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努力的时光都是限量版,加油!

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