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张莹莹 · 2024年02月29日

答案的不理解

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。


答案B的意思不是说保证财务报表数字的准确性,确保报表前半部分描述与后半部分的一致性吗?B为什么错呢? 换言之,从英语表述角度看,A对在哪里?B错在哪里?

1 个答案
已采纳答案

王岑 · 2024年03月01日

嗨,爱思考的PZer你好:


审计师的角色主要是对财务报表提供保证,确保它们公平且准确地反映了公司的财务状况。这意味着审计师会检查公司的财务报表是否遵守了会计准则。而对于年报中的其他叙述性报告(如管理层讨论和分析等),审计师的职责是检查这些叙述是否与财务报表中的数据一致,而不是对这些叙述内容本身的准确性提供保证。因此,A选项是正确的,因为它正确地区分了这两种角色。B选项说“guaranttee accuracy”,这个说法不正确,因为审计师不提供对财务报表的“保证”(guarantee),简而言之,就是审计师关注的是财务报表的整体公正呈现,而不是对每一个数字提供保证。

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