老师能不能说明下这道题的考点，没有在讲义中找到呢

问题如下：

During the verification procedures, verifiers ask to review the account agreements for the selected open and closed accounts. Verifiers are least likely to determine:

选项：

Whether the firm to be verified treats the taxes correctly.

Whether the firm to be verified classifies the discretionary or non-discretionary accounts correctly.

Whether the firm to be verified applies the investment objectives to its accounts consistently.

解释：

A is correct.

考点：Verification

解析：公司如何对待税务不在Verification的范围内。但是公司是否将自主支配和非自主支配账户正确分类、以及账户与投资目标是否一致是需要被验证的。

老师能不能说明下这道题的考点，没有在讲义中找到呢