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139****0905 · 2024年09月04日

c答案为什么是错的?

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?

1 个答案

净净_品职助教 · 2024年09月04日

嗨,从没放弃的小努力你好:


选项 C 之所以不正确,是因为它包含了“absolute assurance”(绝对保证)的概念。外部审计员的职责是对财务报告进行独立审查,并提供合理的保证,确认财务报告在所有重大方面都能公平地反映公司的财务表现和状况。然而,审计并不能提供“绝对保证”,即审计员无法完全保证财务报表没有错误或欺诈。

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