【每日一练】CFA 一级（2015年）

Question：

Which of the following statements is most accurate about the responsibilities of an auditor for a publicly traded firm in the United States? The auditor must: 
A. ensure that the financial statements are free from error, fraud, or illegal acts. 
B. state that the financial statements are prepared according to generally accepted accounting principles. 
C. express an opinion about the effectiveness of the company's internal control systems. 
 

Answer = C 
For a publicly traded firm in the United States, the auditor must express an opinion as to whether the company's internal control system is in accordance with the Public Accounting Oversight Board, under the Sarbanes–Oxley Act. The opinion is given either in a final paragraph in the auditor's report or as a separate opinion. 
 

CFA Level I 

"Financial Statement Analysis: An Introduction," Elaine Henry and Thomas R. Robinson 
Section 3.1.7 

更多精彩：

为了CFA二级10A，那些年我走过的弯路和捷径

CFA持证人普遍青睐的3个职位是什么？

CFA一般都是什么程度的人在考？