NO.PZ2024010505000015
问题如下：
The responsibility for fairly reporting a company’s financial position lies with the company’s:选项：
A.external auditor.
B.audit committee.
C.board of directors.
解释：
C is correct. It is the board that is ultimately responsible for the “fair, balanced and understandable assessment of a company’s position and prospects.” Although financial reporting is led by the management of the company, reviewed by the audit committee, and then independently challenged by the external auditor, the responsibility remains with the entire board of directors.在讲义的什么位置，请标注。谢谢
