NO.PZ2018062018000009
问题如下:
Which of the following is not a standard opinion of auditor?
选项:
A.The auditor has performed an independent review of financial statements prepared by management.
B.The auditor provides absolute assurance the financial statements contain no material errors.
C.The accounting principles chosen and estimates made are reasonable.
解释:
B is correct. The reasonable assurance, not absolute, are provided by auditor that financial statements contain no material errors.
审计会审查会计准则和会计估计吗?