NO.PZ2024021801000100
问题如下:
Which of the following statements about corporate governance codes is most accurate? External auditors:选项:
A.ensure financial reports are free of fraud.
B.provide an independent review of financial reports.
C.provide absolute assurance that financial reports fairly represent the performance and position of the business.
解释:
A is incorrect because there is no absolute assurancethat the numbers are correct, nor is there certainty that there is no fraudwithin the business.
B is correct because the auditor is there to provide anindependent pair of eyes assessing the financial reports prepared bymanagement.
C is incorrect because the auditor is there to provide anindependent pair of eyes assessing the financial reports prepared bymanagement, and to provide some assurance that those reports fairly representthe performance and position of the business. There is no absolute assurancethat the numbers are correct, nor is there certainty that there is no fraudwithin the business.
c答案为什么是错的?c答案为什么是错的?