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 the
structure of having statutory auditors (kansayaku). There is typically a small
odd number of statutory auditors (usually three or five).
B is incorrect because under French governance there are
joint auditors, but not statutory auditors. An aspect of French governance that
is particularly unusual and worthy of discussion is the requirement for joint
auditors.
C is incorrect because it is Japanese governance that
features (typically) three to five statutory auditors.
法定审计师和联合审计师有什么区别联系?两者冲突吗,是否联合审计的情况下也是法定审计?