题干语法有问题吧

问题如下：

Maggie, a representative for Cool Stone investments, explains how analysts use the results of the accounting process. She states, "Analysts do not have access to the detailed accounting entries in a company's financial statements. If an analyst carefully reviews the auditor's report for any deviation from the accounting principles, she or he can be confident that management is not manipulating earnings." Maggie is:

选项：

A.

correct.

B.

incorrect, because the entries in a company's financial statements can be accessed through public website.

C.

incorrect, because management can judge many valuations, such as accruals. There is still much room for management to manipulate earnings within the accounting principles.

解释：

C is correct.

Maggie is correct about that analysts do not have access to all the entries in the financial statements. But she is not correct about that analysts can be sure management does not manipulate earnings if the audit report does not list deviations from accounting principles. Because management can judge many valuations, such as accruals. There is still much room for management to manipulate earnings within the accounting principles.

考点：财务报表科目

这道题是希望你对分析师提出的两个观点的正确性做出判断。分析师的两个观点如下：

在进行财务报表分析时，分析师不需要取得所有创建报表时基于的信息

在对报表进行审慎研究后，只要财务报表的编制没有偏离会计准侧，那么分析师就可以确信不存在管理层利润操纵的现象

如果仔细分析审计报告，看公司是否遵守会计准则就能知道公司有没有操作利润。

这句话是不对的，因为会计准则的选择有时是主观的，公司可以选择对自己好的会计方法做账，这也遵守会计准则但不一定是符合经济实质的