Which of the following descriptions about the role of financial statement analysis is least correct?
Evaluate an entity's financial position and financial performance to make a conclusion about its future ability to make profits.B.
Provide reasonable assurance that the financial statements contain no material errors.C.
Use the information in a company's financial statements, along with other relevant information to make economic decisions.
B is correct.
Option B describes the auditor's role, not the role of financial statement analysis.The other descriptions are correct.
解析：问哪个最不准确，A和C都财务报表分析的作用（the role of financial statement analysis），B选项为财务报表不存在重大错报提供合理保证是审计师(aduitor)的职责。