问一道题：NO.PZ2016012102000014 [ CFA I ]

NO.PZ2016012102000014问题如下Maggie, a representative for Cool Stone investments, explains how analysts use the results of the accounting process. She states, \"Analysts not have access to the taileaccounting entries in a company's financistatements. If analyst carefully reviews the autor's report for any viation from the accounting principles, she or he cconfint thmanagement is not manipulating earnings.\" Maggie is:A.correct.B.incorrect, because the entries in a company's financistatements caccessethrough public website.C.incorrect, because management cjue many valuations, suaccruals. There is still muroom for management to manipulate earnings within the accounting principles. C is correct.Maggie is correabout thanalysts not have access to all the entries in the financistatements. But she is not correabout thanalysts csure management es not manipulate earnings if the aut report es not list viations from accounting principles. Because management cjue many valuations, suaccruals. There is still muroom for management to manipulate earnings within the accounting principles.考点财务报表科目这道题是希望你对分析师提出的两个观点的正确性做出判断。分析师的两个观点如下在进行财务报表分析时，分析师不需要取得所有创建报表时基于的信息在对报表进行审慎研究后，只要财务报表的编制没有偏离会计准侧，那么分析师就可以确信不存在管理层利润操纵的现象 如果仔细分析审计报告，看公司是否遵守会计准则就能知道公司有没有操作利润。这句话是不对的，因为会计准则的选择有时是主观的，公司可以选择对自己好的会计方法做账，这也遵守会计准则但不一定是符合经济实质的 这题干表述有语法错误吧， not have access 应该是 no neehave access吧 按题目翻译的话

incorrect, because the entries in a company's financistatements caccessethrough public website. incorrect, because management cjue many valuations, suaccruals. There is still muroom for management to manipulate earnings within the accounting principles. C is correct. Maggie is correabout thanalysts not have access to all the entries in the financistatements. But she is not correabout thanalysts csure management es not manipulate earnings if the aut report es not list viations from accounting principles. Because management cjue many valuations, suaccruals. There is still muroom for management to manipulate earnings within the accounting principles.autor 不是也就是financistatement 里面涉及到的 management 做的valuation 和accru的合理性作出判断并影响审计意见吗 ，为什么management 还会有空间造假呢？

    请问B为什么不对，financistatement应该可以从公司网站上获得吧

    请问答案中“bescause management cjue many valuations, suaccruals.”这句话怎么理解呢？做账的人怎么通过accrual权责发生制去影响估值？