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这个四月不太冷 · 2025年06月24日

日本不是要求3-4auditor 为什么是法国呢

NO.PZ2025022501000038

问题如下:

Which of the following countries has a corporate governance model requiring companies to hire multiple audit firms?

选项:

A.Italy

B.Japan

C.France

解释:

C is correct because two aspects of French governance are particularly unusual and worthy of discussion: the requirement for joint auditors and the existence of double voting rights for some shareholders. With regard to the audit, France is the only major market to require two audit firms to look at financial statements rather than the usual one firm; these firms are generally one of the Big Four (Deloitte, EY, KPMG, and PricewaterhouseCoopers, or PwC) and one from the next tier of firms.

日本不是要求3-4auditor 为什么是法国呢

1 个答案

王岑 · 2025年06月24日

嗨,爱思考的PZer你好:


日本要求董事会中有3-5个statutory auditors,即法定审计师。这是日本公司治理的特点,法定审计师替代的是董事会。这是日本公司治理的内部机制。

在法国公司治理这个知识点中,法国要求的是,由两家外部审计事务所同时审查公司的财务报表。这是针对外部审计的。在这道题目中,题干问的是哪个国家的公司治理模式要求公司聘用多家审计事务所?所以应该选择法国。

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