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136****8702 · 2024年03月27日

为什么C是不正确的呢？

  1. ESG
  2. Governance factors

NO.PZ2024010505000031

问题如下：

Which statement outlines the distinction between the auditor’s role in relation to the financial statements and the auditor’s role in relation to the rest of the annual report and accounts?

选项：

A.Assurance on the financial statements and a report on inconsistencies in narrative reporting

B.Guarantee of accuracy of the financial statements and a report on inconsistencies in narrative reporting

C.Assurance on the financial statements and on narrative reporting

解释：

A is correct. Auditors provide assurance that the financial statements are fairly presented but cannot provide guarantees as to the accuracy of every number in the financial statements. Auditors also have a “specific duty to highlight any apparent inconsistencies between the financial statements and other reporting by the company.”

ESG报告也算是一种narrative report吧，审计人员也需要审计ESG报告吗？

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Tina_品职助教 · 2024年03月27日

嗨，从没放弃的小努力你好：



选项C被是不正确的，是因为它没有准确地描述审计师在审计财务报表和审查年报及其他账目信息时的角色差异。审计师对财务报表提供的是“保证”（assurance），意味着审计师确认财务报表公允地展现了公司的财务状况，而不是对每一个数字提供“保证”或“保障”（guarantee）。对于年报中的其他非财务信息，即所谓的叙述性报告（narrative reporting），审计师的角色通常是检查这些信息与财务报表之间是否存在明显的不一致性。审计师不会对这部分内容提供与财务报表相同层级的保证。

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