NO.PZ2024022002000177
问题如下:
Emma Berkstein, CFA, compiles a company report using external data, trusting her senior peers for its accuracy without verifying it herself. Meanwhile, Jimmy Brooks, CFA, collaborates on an industry analysis that concludes optimistically. Despite his differing opinion, Brooks includes his name on the final report. Is it likely that either Berkstein or Brooks has breached the standard concerning thoroughness and a reasonable foundation in their analysis?
选项:
A.No, neither violated the standard.
B.Yes, Brooks violated the standard.
C.Yes, Berkstein violated the standard.
解释:
Option A is correct. Per Standard V(A) on Diligence and Reasonable Basis, Berkstein's reliance on her senior colleagues for data validation is acceptable unless there is a reason to doubt its credibility. As for Brooks, being part of a collaborative report does not necessitate personal agreement with its conclusion, as long as the collective findings are based on a thorough and reasonable process. Therefore, neither Berkstein nor Brooks violated the standard in their respective scenarios.这是什么逻辑,为什么呢?想不明白