A 不对吗

问题如下：

Q. An audit opinion of a company’s financial reports is most likely intended to:

选项：

A.detect fraud.

B.reveal misstatements.

C.ensure that financial information is presented fairly.

解释：

C is correct. An audit is intended to provide assurance that the company’s financial reports are presented fairly, thus providing discipline regarding financial reporting quality. Regulatory agencies usually require that the financial statements of publicly traded companies be audited by an independent auditor to provide assurance that the financial statements conform to accounting standards. Privately held companies may also choose to obtain audit opinions either voluntarily or because an outside party requires it. An audit is not typically intended to detect fraud. An audit is based on sampling and it is possible that the sample might not reveal misstatements.