NO.PZ2019120301000012
问题如下：
Which of the following statements is most accurate about the responsibilities of an auditor for a publicly traded firm in the United States? The auditor must:
选项：
A.state that the financial statements are prepared according to generally accepted accounting principles.
ensure that the financial statements are free from error, fraud, or illegal acts.
express an opinion about the effectiveness of the company’s internal control systems.
解释：
C is correct. For a publicly traded firm in the United States, the auditor must express an opinion as to whether the company’s internal control system is in accordance with the Public Accounting Oversight Board, under the Sarbanes–Oxley Act. The opinion is given either in a final paragraph in the auditor’s report or as a separate opinion.
A is incorrect. The statements are those prepared by management, not the auditor. The auditor is expressing an opinion as to whether the statements are fairly presented and free from material error.
B is incorrect. The auditor only provides reasonable assurance that the statements are free from material error.
老师您好，No.PZ2018062018000007这道题的选项就是选了“C the statements are free from material error, fraud, or illegal activities.”
但是这道题的相同选项就是错误的。可以请老师将这两道题目对比讲一下吗？为什么一道题正确，一道题错误，区别在哪里呀？
谢谢老师。
