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Asker · 2020年10月24日

问一道题：NO.PZ2017102901000011

  1. CFA I
  2. FRA

问题如下：

Which of the following sources of information used by analysts is found outside a company’s annual report?

选项：

A.

Auditor’s report

B.

Peer company analysis

C.

Management’s discussion and analysis

解释：

B is correct.

When performing financial statement analysis, analysts should review all company sources of information as well as information from external sources regarding the economy, the industry, the company, and peer (comparable) companies.

年报不是公司经营情况财务情况的客观陈述么？审计师再对这份报告出具一个审计意见。为啥就不是公司年报之外的了呢？

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Olive_品职助教 · 2020年10月25日

嗨，爱思考的PZer你好：


年报中包含资产负债表损益表等几大报表，此外监管还要求有一些额外信息要提供，审计报告是其中之一：


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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！


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