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HL · 2021年12月20日

A, B都对吗？都是外部报告

  1. CFA I
  2. FRA

NO.PZ2017102901000011

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.

审计报告和peer companies anlysis都是外部信息，怎么理解A不对？


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Kiko_品职助教 · 2021年12月21日

嗨，努力学习的PZer你好：


在年报中是有审计报告的。

年报中包含资产负债表损益表等几大报表，此外监管还要求有一些额外信息要提供，审计报告是其中之一：

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努力的时光都是限量版，加油！

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