问题如下:
Which of the following sources of information used by analysts is found outside a company’s annual report?
选项:
A.Auditor’s report
B.Peer company analysis
C.Management’s discussion and analysis
解释:
B is correct.
When performing financial statement analysis, analysts should review all company sources of information as well as information from external sources regarding the economy, the industry, the company, and peer (comparable) companies.
年报不是公司经营情况财务情况的客观陈述么?审计师再对这份报告出具一个审计意见。为啥就不是公司年报之外的了呢?