开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

yuqijeffery · 2024年09月24日

如下题

  1. ESG
  2. Governance factors

NO.PZ2024010505000031

问题如下：

Which statement outlines the distinction between the auditor’s role in relation to the financial statements and the auditor’s role in relation to the rest of the annual report and accounts?

选项：

A.Assurance on the financial statements and a report on inconsistencies in narrative reporting B.Guarantee of accuracy of the financial statements and a report on inconsistencies in narrative reporting C.Assurance on the financial statements and on narrative reporting

解释：

A is correct. Auditors provide assurance that the financial statements are fairly presented but cannot provide guarantees as to the accuracy of every number in the financial statements. Auditors also have a “specific duty to highlight any apparent inconsistencies between the financial statements and other reporting by the company.”

A怎么理解？

添加评论
1 个答案

Tina_品职助教 · 2024年09月25日

嗨，爱思考的PZer你好：


选项 A 的意思是：

  1. 审计师对财务报表提供保证（Assurance on the financial statements）：审计师的主要职责是对公司的财务报表进行独立审计，并提供合理保证，即财务报表是否在所有重大方面呈现公允。这意味着审计师确保财务报表的编制遵循相关的会计准则，并且没有重大错报。但审计师不会对每一个具体数字的准确性提供绝对保证，因为审计并不是对每一笔交易的逐一检查。
  2. 报告叙述性报告中的不一致之处（Report on inconsistencies in narrative reporting）：除了对财务报表提供保证，审计师还负责指出年报中的叙述部分（narrative reporting，例如管理层讨论与分析、风险披露等）与财务报表之间可能存在的不一致之处。如果叙述性报告中的信息与财务数据不符，审计师有责任指出这种不一致。

因此，A选项 强调了审计师的双重角色：一方面对财务报表提供合理保证，另一方面在发现年报其他部分与财务数据存在不一致时做出报告，而不承担保证财务报表中每个数字都准确无误的责任。

----------------------------------------------
努力的时光都是限量版，加油！

  • 1

    回答

  • 0

    关注

  • 93

    浏览
相关问题

NO.PZ2024010505000031问题如下Whistatement outlines the stinction between the autor’s role in relation to the financistatements anthe autor’s role in relation to the rest of the annureport anaccounts?A.Assuranon the financistatements ana report on inconsistencies in narrative reportingB.Guarantee of accuraof the financistatements ana report on inconsistencies in narrative reportingC.Assuranon the financistatements anon narrative reportingA is correct. Autors provi assuranththe financistatements are fairly presentebut cannot provi guarantees to the accuraof every number in the financistatements. Autors also have a “specific ty to highlight any apparent inconsistencies between the financistatements another reporting the company.”ESG报告也算是一种narrative report吧，审计人员也需要审计ESG报告吗？

2024-03-27 03:53 1 · 回答

NO.PZ2024010505000031 问题如下 Whistatement outlines the stinction between the autor’s role in relation to the financistatements anthe autor’s role in relation to the rest of the annureport anaccounts? A.Assuranon the financistatements ana report on inconsistencies in narrative reporting B.Guarantee of accuraof the financistatements ana report on inconsistencies in narrative reporting C.Assuranon the financistatements anon narrative reporting A is correct. Autors provi assuranththe financistatements are fairly presentebut cannot provi guarantees to the accuraof every number in the financistatements. Autors also have a “specific ty to highlight any apparent inconsistencies between the financistatements another reporting the company.” 题目问的是区别。审计师必须要对年报中和财务数据不一致的部分强调提出，为什么答案B不正确？

2024-03-04 11:27 1 · 回答