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