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懒惰的土豆 · 2024年10月10日

提问

NO.PZ2024022002000177

问题如下:

Emma Berkstein, CFA, compiles a company report using external data, trusting her senior peers for its accuracy without verifying it herself. Meanwhile, Jimmy Brooks, CFA, collaborates on an industry analysis that concludes optimistically. Despite his differing opinion, Brooks includes his name on the final report. Is it likely that either Berkstein or Brooks has breached the standard concerning thoroughness and a reasonable foundation in their analysis?

选项:

A.No, neither violated the standard. B.Yes, Brooks violated the standard. C.Yes, Berkstein violated the standard.

解释:

Option A is correct. Per Standard V(A) on Diligence and Reasonable Basis, Berkstein's reliance on her senior colleagues for data validation is acceptable unless there is a reason to doubt its credibility. As for Brooks, being part of a collaborative report does not necessitate personal agreement with its conclusion, as long as the collective findings are based on a thorough and reasonable process. Therefore, neither Berkstein nor Brooks violated the standard in their respective scenarios.

为什么他信任上级自己没有调查不违反准则,这不是没有尽到勤勉的责任吗,求告知

1 个答案
已采纳答案

王暄_品职助教 · 2024年10月11日

Berkstein使用外部数据,并依赖她的同事来验证数据的准确性,而没有自己亲自验证。根据准则,可以信赖自己公司的同事对数据进行验证。因此,Berkstein的行为并不构成违反。