NO.PZ2024022002000039
问题如下：
In the wake of a central bank's sanction against a commercial bank for improper loan provisioning, scrutiny falls on Louis Marie Buffet, CFA, of the bank's Board and audit committee, and Mercy Gatabaki, CFA, the external auditor. Which of these individuals is more likely in breach of the CFA Institute's ethical standards?选项：
A.Both Buffet and Gatabaki B.Buffet alone C.Gatabaki alone解释：
Option B is correct. Buffet's role in establishing policies that violated central bank regulations likely constitutes a breach of Standard I–Professionalism. Gatabaki, performing audits as per international standards, does not seem to have contributed to the policy violation.老师好 -
为什么不能认为 Mercy Gatabaki 作为auditor 玩忽职守? 才有这样的局面？
请问CFA是怎么样evaulate auditor 在这件事情里面的职责？
谢谢
