问

问题如下：

Which of the following descriptions about the role of financial statement analysis is least correct?

选项：

A.

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.

解释：

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。