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SUMMER · 2024年03月09日

不是说不能guarantee只能assurance吗

  1. ESG
  2. Governance factors

NO.PZ2024021802000099

问题如下：

Sustainability audits are:

选项：

A.an independent guarantee of data accuracy. B.conducted by the financial audit firm for consistency. C.meeting the duty of legal compliance with ESG matters.

解释：

A is correct because sustainability audit methods include the provision of an independent guarantee that both data and analysis are credible and accurate.

B is incorrect because this assurance work may be conducted by leading audit firms or by smaller groups of alternative assurance providers that specialize in ESG matters. Therefore, sustainability audits are not conducted by the company's financial audit firm for consistency.

C is incorrect because assurance of ESG reporting is currently entirely voluntary, and therefore does not meet the duty of legal compliance with ESG matters.

A is correct because sustainability audit methods include the provision of an independent guarantee that both data and analysis are credible and accurate.

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pzqa38 · 2024年03月11日

嗨，从没放弃的小努力你好：


的确是不够严谨，但从另一个角度讲，目前所谓的“Sustainability audits”更像是一个评价，不是真正的审计，这个任重道远，所以用了guarantee其实也符合现状，对吧？总之这个问题不影响考试，您大概了解即可哈~

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pzqa38 · 2024年05月15日

嗨，从没放弃的小努力你好：


B选项是说可持续审计需要用财务审计来保持一致性，这当然不对。财务审计公司和可持续审计公司是不同的业务，两者不一定要保持一致

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

dingthree · 2024年05月14日

请问B为什么不对

pzqa38 · 2024年03月10日

嗨，从没放弃的小努力你好：



在一般使用中，"guarantee"（保证）和"assurance"（确保、保证）这两个词在某些情况下可以互换使用，尤其是在非正式的语境中或者当它们用来表达信心或信任的程度时。然而，它们在具体含义和使用场合上有所区别，尤其是在法律和商业环境中。

在何种情况下它们的意思相似：

  • 提供信心：当两个词都用来表达对某事的信心或确信时，它们的意思可能会相近。例如，在日常交流中，无论是说“我保证这件事会按计划进行”还是“我向你保证这件事会按计划进行”，其意图基本相同，都是试图向对方提供信心和安心。
  • 承诺满意度：在某些消费品或服务中，企业可能提供“满意保证”或“满意保障”，这里的“guarantee”和“assurance”用来表示企业对其产品或服务满意度的承诺，含义相近。

在法律和商业环境中的区别：

  • 法律承诺的强度：在法律和商业文档中，“guarantee”通常指的是一种更为严格和具有法律约束力的承诺。例如，一份产品保证书可能会被视为一种“guarantee”，明确规定了卖方对产品质量或性能的承诺及其对故障的补救措施。
  • 信心和质量的表达：“assurance”在商业上更多地与提供信心、安全感有关，尤其是在服务质量、公司治理、财务报告的准确性等方面。例如，财务审计提供的是对财务报表真实性的“assurance”，而不是“guarantee”，因为审计旨在提升财务报表用户对信息准确性的信心。

总结来说，“guarantee”和“assurance”在某些非正式场合或用于表达对某事的信心时可能意义相近，但在法律和商业环境中，它们具有更为明确和不同的含义和用途。在具体使用时，应根据上下文和所需表达的准确性及法律责任程度来决定使用哪个词。财务审计中肯定是用assurance更好，目前的可持续审计尚且只是个评估，不十分严谨。



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SUMMER · 2024年03月11日

Sustainability audits不严谨所用guarantee😓

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