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H. · 2020年09月04日

问一道题:NO.PZ2018062020000017 [ CFA I ]

问题如下:

According to the Four Cs of credit analysis, if a company always change their auditor, it is related to the problem of which part in Four Cs?

选项:

A.

Character.

B.

Collateral.

C.

Capacity.

解释:

A is correct.

If we want to know a company’s quality of management, we should pay attention to its character. In this case, the company always change their auditor, it may because that the company and these auditors can't bulid the relationship because of their different views, and the keyword is “always”, which means that the company’s management may manipulate the financial statement and accounting policy to some extend. This will affect its character.

为什么更换审计师影响character?
1 个答案

WallE_品职答疑助手 · 2020年09月05日

同学您好,

请您仔细回顾/听基础班讲义P363页的内容。这属于违反character的一种

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