NO.PZ2024021802000043
问题如下：
Companies in which of the following countries commonly appoint three or more statutory auditors?选项：
A.Japan
B.France
C.The Netherlands
解释：
As is correct because many companies in Japan enjoy thestructure of having statutory auditors (kansayaku). There is typically a smallodd number of statutory auditors (usually three or five).
B is incorrect because under French governance there arejoint auditors, but not statutory auditors. An aspect of French governance thatis particularly unusual and worthy of discussion is the requirement for jointauditors.
C is incorrect because it is Japanese governance thatfeatures (typically) three to five statutory auditors.
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