NO.PZ2016012102000016
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.
考点：专业术语
FASB 是一个标准制定机构(standard-setting body)。 美国的 SEC 和英国的 FSA 是监管机构。
如题。。。。。。。。。。。
