问题如下：
Which of the following descriptions about the role of financial statement analysis is least correct?
选项：
A.Evaluate an entity's financial position and financial performance to make a conclusion about its future ability to make profits.
B.Provide reasonable assurance that the financial statements contain no material errors.
C.Use the information in a company's financial statements, along with other relevant information to make economic decisions.
解释：
B is correct.
Option B describes the auditor's role, not the role of financial statement analysis.The other descriptions are correct.
A选项是the role of financial reporting，不是role of financial report statement 吧。ps:想问下老师怎么区分这两个概念，总是做不对题
