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157****0450 · 2024年10月01日

B选项在讲义哪里提到过呢？

  1. ESG
  2. Governance factors

NO.PZ2024021802000099

问题如下：

Sustainability audits are:

选项：

A.an independent guarantee of data accuracy. B.conducted by the financial audit firm for consistency. C.meeting the duty of legal compliance with ESG matters.

解释：

A is correct because sustainability audit methods include the provision of an independent guarantee that both data and analysis are credible and accurate.

B is incorrect because this assurance work may be conducted by leading audit firms or by smaller groups of alternative assurance providers that specialize in ESG matters. Therefore, sustainability audits are not conducted by the company's financial audit firm for consistency.

C is incorrect because assurance of ESG reporting is currently entirely voluntary, and therefore does not meet the duty of legal compliance with ESG matters.

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2 个答案

王岑 · 2024年10月08日

嗨，爱思考的PZer你好：


Financial audit firm：通常指专门进行财务审计的公司或机构，如“四大”（普华永道、德勤、毕马威、安永）等，它们的主要工作是对公司财务报表的审计和合规性进行检查。这些公司一般负责的是财务报表的合法性和准确性。

Audit firm（审计公司）：这是一个更广泛的概念，涵盖了所有提供审计服务的公司或机构，包括但不限于财务审计公司。审计公司也可以包括那些专门进行非财务审计的公司，例如可持续性审计、社会责任审计等，它们在ESG领域进行验证和审核。

选项B说“可持续性审计必须由财务审计公司进行，以确保报告一致性”。通常情况下，公司的财务审计工作是由专门的财务审计公司（如“四大”）完成的，而可持续性审计则可能涉及其他专业机构，如专门从事ESG审计的公司。

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王岑 · 2024年10月07日

嗨，努力学习的PZer你好：


同学你好，

这道题是我们第五版课程的一道mock题，sustainability audits指的就是ESG audits，这个知识点的细节可以看一下教材的第329页。

因此，选项A是正确的，因为ESG审计方法包括提供独立保证，确保数据和分析的可信度和准确性。

选项B是不正确的，尽管审计师的工作通常是程序性的，但ESG审计可以由领先的审计公司或专门从事ESG事务的小型替代保证提供者进行。因此，ESG审计并不是由公司的财务审计公司进行的，以保持一致性。

选项C是不正确的，尽管进行良好的ESG审计可以增加投资者对报告的ESG数据和分析的信心，但ESG报告的保证目前完全是自愿的，因此并不满足法律合规的义务。


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157****0450 · 2024年10月08日

还是不理解，B选项说的financial audit firm 和解析里面说的audit firm有什么差别？这个原版书有没有中文翻译呢？也没看到哪里有说assurance work may be conducted by leading audit firms or by smaller groups of alternative assurance providers

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