这题为啥不选JP

问题如下：

Which of the following countries has a corporate governance model requiring companies to hire multiple audit firms?

选项：

A.Italy B.Japan C.France

解释：

C is correct because two aspects of French governance are particularly unusual and worthy of discussion: the requirement for joint auditors and the existence of double voting rights for some shareholders. With regard to the audit, France is the only major market to require two audit firms to look at financial statements rather than the usual one firm; these firms are generally one of the Big Four (Deloitte, EY, KPMG, and PricewaterhouseCoopers, or PwC) and one from the next tier of firms.