NO.PZ2024030503000006
问题如下：
Question Providing information about the performance of a company, its financial position, and changes in financial position that is useful to a wide range of users is most accurately described as the role of:
选项：
A.financial reporting.
B.the audit report.
C.financial statement analysis.
解释：
Solution-
Correct. The role of financial reporting is to provide information about the performance of a company, its financial position, and changes in financial position that is useful to a wide range of users in making economic decisions.
-
Incorrect. Audit reports express an opinion about the fair presentation of the financial statements.
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Incorrect. The role of financial statement analysis is to take the financial reports and evaluate the past, current, and prospective performance and financial position of a company for the purpose of making investment, credit, and other economic decisions.
• describe the roles of financial statement analysis
是以财务报告为基础产生的分析？
