2022年CFA考试《CFA一级》练习题
1、Which of the following statements is most accurate about the responsibilities of an auditｏｒfｏｒa publicly traded firm in the U nited States? The auditor:【单选题】
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A.assures the reader that the financial statements are free from error, fraud, ｏｒillegal acts.
B.must express an opinion about the effectiveness of the compa ny’s internal control systems.
对时间
徐志摩的代表作品C.must state that he prepared the financial statements according to generally accepted accounting principles.律诗
虾仁玉米正确答案:B省电小妙招
答案解析:“Financial Statement Analysis: An Introduction,” Elaine H enry ａｎｄThomas R. Robinson
2012 Modular Level I, Vol. 3, pp. 28–31汪云龙
Study Session 7-22-d
Describe the objective of audits of financial statements, the types of audit reports, ａｎｄthe importanc
e of effective internal con trols.
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