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180****6136 · 2025年02月21日

讲述一下题目

  1. ESG
  2. Governance factors

NO.PZ2024010505000031

问题如下：

Which statement outlines the distinction between the auditor’s role in relation to the financial statements and the auditor’s role in relation to the rest of the annual report and accounts?

选项：

A.Assurance on the financial statements and a report on inconsistencies in narrative reporting

B.Guarantee of accuracy of the financial statements and a report on inconsistencies in narrative reporting

C.Assurance on the financial statements and on narrative reporting

解释：

A is correct. Auditors provide assurance that the financial statements are fairly presented but cannot provide guarantees as to the accuracy of every number in the financial statements. Auditors also have a “specific duty to highlight any apparent inconsistencies between the financial statements and other reporting by the company.”

其实不是很能看明白问了什么，以及三个选项的意思

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brett · 2025年02月22日

这道题考的是审计里面的 Annual Reports，考点是“保证”财务报告的部分和检查非财务部分和财务报告部分是否存在“不一致”，这道题三个选项就是排列组合这两组词的排列组合。A和教材原文一致

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