ACCA真题每日一考 第140921期答案公布

ACCA真题每日一考 第140921期答案公布

Which of the following statements is/are true?

The directors of a company are ultimately responsible for the preparation of financial statements, even if the majority of the work on them is performed by the finance department

If financial statements are audited, then the responsibility for those financial statements instead falls on the auditors instead of the directors

There are generally no laws surrounding the duties of directors in managing the affairs of a company

A. 1 and 3 only
B. 1, 2 and 3
C. 1 and 2 only
D. 1 only

正确答案：D
答案解析：

The correct answer is: 1 only.
The responsibility of the financial statements rests with the directors, whether or not those financial statements are audited. Some of the duties of directors are statutory duties, laid down in law, including the duty to act within their powers, promote the success of the company and exercise reasonable skill and care.

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