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139****0989 · 2024年05月19日

A与前面的题目中讲的审计不保证数据准确性矛盾？B为什么不对？

  1. ESG
  2. Governance factors

NO.PZ2024021802000099

问题如下：

Sustainability audits are:

选项：

A.an independent guarantee of data accuracy. B.conducted by the financial audit firm for consistency. C.meeting the duty of legal compliance with ESG matters.

解释：

A is correct because sustainability audit methods include the provision of an independent guarantee that both data and analysis are credible and accurate.

B is incorrect because this assurance work may be conducted by leading audit firms or by smaller groups of alternative assurance providers that specialize in ESG matters. Therefore, sustainability audits are not conducted by the company's financial audit firm for consistency.

C is incorrect because assurance of ESG reporting is currently entirely voluntary, and therefore does not meet the duty of legal compliance with ESG matters.

A与前面的题目中讲的审计不保证数据准确性矛盾？B为什么不对？

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2 个答案

Tina_品职助教 · 2024年05月27日

嗨，从没放弃的小努力你好：


简单的分析三个选项：


A 是正确的，因为可持续性审计方法包括提供独立保证，以确保数据和分析的可信性和准确性。

B 是不正确的，可持续性审计不一定由公司的财务审计公司进行。这类审计可以由专门的ESG审计公司或其他具有独立性的审计公司进行。因此，可持续性审计并不一定由公司的财务审计公司进行以确保一致性。

C 是不正确的，因为目前对ESG报告的保证完全是自愿的，因此不符合履行法律对ESG事项的合规义务。

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Tina_品职助教 · 2024年05月19日

嗨，爱思考的PZer你好：


选项A是正确的，可持续性审计的目的是提供对数据和分析的独立保证。虽然审计不一定能绝对保证所有数据的准确性，但其确实旨在提高数据的可信度和准确性。审计机构通过独立评估和验证，确保报告中的信息符合标准和规范，从而提升数据的可信度和透明度。虽然审计不可能完全保证数据绝对准确，但它通过独立验证来增加数据的可靠性。前面提到的审计不保证数据的绝对准确性，两者并不矛盾。

选项B是错误的，因为可持续性审计不是由公司的财务审计公司进行，可以由任何具备专业能力的审计机构执行。选择合适的审计机构主要取决于其专业知识和能力，而不是未来保持与公司财务审计的一致性。

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Ceci · 2024年05月27日

没看懂这个解释，麻烦可以说的再简单一点么？

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