NO.PZ2022072101000012
问题如下：
Which statement outlines the distinction between the auditor’s role in relation to the financial statements and to the rest of the annual report and accounts?
选项：
A.Assurance on the financial statements, report on inconsistencies in narrative reporting.
B.Guarantee accuracy of the financial statements, report on inconsistencies in narrative reporting.
C.Assurance on the financial statements and on narrative reporting
D.Assurance on the financial statements and on numbers within narrative reporting.
解释：
A是正确的
解析：
审计师不同于其他内部财务人员的地方在于，对于报表提供一些保证，这些报告公平地代表了业绩和业务地位。如果发现某些东西与他们在审计过程中所学到的不一致，审计师必须作出评论。
答案B的意思不是说保证财务报表数字的准确性，确保报表前半部分描述与后半部分的一致性吗？B为什么错呢？ 换言之，从英语表述角度看，A对在哪里？B错在哪里？
