问题如下：
Which of the following organizations is least likely responsible to enforce compliance with financial reporting standards?
选项：
A.Securities and Exchange Commission (SEC).
B.Financial Services Authority (FSA).
C.Financial Accounting Standards Board (FASB).
解释：
C is correct.
The FASB is a standard-setting body. The SEC in the U.S. and the FSA in the U.K. are regulatory authorities.
enforce compliance with financial reporting standards是什么意思呀
