abc三个选项是啥意思

问题如下：

Question For a company issuing securities in the United States to meet its obligations under the Sarbanes–Oxley Act, which of the following is management required to attest to?

选项：

A.The adequacy of internal control over financial reporting

B.The suitability of management and director compensation agreements

C.The accuracy of estimates and assumptions used in preparing the financial statements

解释：

1. Correct because the [Sarbanes–Oxley] act addresses auditor independence (it prohibits auditors from providing certain non-audit services to the companies they audit); strengthens corporate responsibility for financial reports (it requires executive management to certify that the company’s financial reports fairly present the company’s condition); and requires management to report on the effectiveness of the company’s internal control over financial reporting (including obtaining external auditor confirmation of the effectiveness of internal control).

2. Incorrect because the SEC requires that shareholders of a company receive a proxy statement before a shareholder meeting. A proxy is an authorization from the shareholder giving another party the right to cast its vote. Shareholder meetings are held at least once a year, but any special meetings also require a proxy statement. Proxies, especially annual meeting proxies, contain information that is often useful to financial analysts. Such information typically includes proposals that require a shareholder vote, details of security ownership by management and principal owners, biographical information on directors, and disclosure of executive compensation. Proxy statement information is filed with the SEC as Form DEF-14A.

3. Incorrect because the notes to the financial statements disclose information about the accounting policies, methods, and estimates used to prepare the financial statements.

• describe the importance of regulatory filings, financial statement notes and supplementary information, management’s commentary, and audit reports