单选题

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:

A、 assures the reader that the financial statements are free from error, fraud, or illegal acts.
B、 must express an opinion about the effectiveness of the company’s internal control systems.
C、 must state that he prepared the financial statements according to generally accepted accounting principles.

【正确答案】 B

【答案解析】

B is correct. 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 Company Accounting Oversight Board, under the Sarbanes–Oxley Act. This is done either as a final paragraph in the auditor’s report or as a separate opinion.