NO.PZ2019011501000028
问题如下:
During the verification procedures, verifiers ask to review the account agreements for the selected open and closed accounts. Verifiers are least likely to determine:
选项:
A.Whether the firm to be verified treats the taxes correctly.
B.Whether the firm to be verified classifies the discretionary or non-discretionary accounts correctly.
C.Whether the firm to be verified applies the investment objectives to its accounts consistently.
解释:
A is correct.
考点:Verification
解析:公司如何对待税务不在Verification的范围内。但是公司是否将自主支配和非自主支配账户正确分类、以及账户与投资目标是否一致是需要被验证的。
老师能不能说明下这道题的考点,没有在讲义中找到呢