NO.PZ2022120702000043
问题如下:
Why do most corporate governance codes require audits?选项:
A.To guarantee there is no fraud in a company's financial statements. B.To provide a detailed list of accounting anomalies to shareholders. C.To provide an independent review of financials prepared by management. D.To verify the financials of all subsidiaries of a company.解释:
本题考察“审计”的概念,审计评估管理层编制的财务报告,针对报告提供独立的看法(C选项正确)。审计内容包括财务和非财务的部分,C选项只说了financials 是正确答案,这里的意思是指财务报告吗?而不是财务信息?