问题出处

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.”