NO.PZ2022010501000020
问题如下:
It is most accurate to say that verification:
选项:
A.makes the claim of compliance more credible.
certifies that the firm has adequate internal controls.
ensures the accuracy of specific composite presentations.
解释:
A is correct.
Verification brings additional credibility to the claim of compliance, but it “does not provide assurance on the accuracy of any specific performance report.” Verification also does not provide assurance on the adequacy of a firm’s internal controls.
Verification为合规声明带来了额外的可信度,但它“不能保证任何特定绩效报告的准确性”。 验证也不能保证公司内部控制的充分性。Verification支持公平代表和全面披露投资业绩的指导原则
我们可以说对某一个特定的Composite或Pooled Fund做特定的报告并声称已经被Verification过了,但是即使是Verification也不能说可以提供Assurance是吗?也就是说Verification可以提供的Assurance仅限于对公司的政策和流程可以提供Assurance?