问答题 In respect of directors' responsibilities, which of the following statements is true or false? ______
(1)Internal control system should be designed by external experts.
(2)It is the directors' responsibility to prepare the financial statements each year.

A、 Both (1) and (2) are true
B、 Both (1) and (2) are false
C、 (1) is true; (2) is false
D、 (1) is false; (2) is true

【正确答案】 D

【答案解析】[考点] The context and purpose of financial reporting-Business entity-Corporate governance [难易度] 易本题考查的是Director管理层的职责。 (1)企业的内控系统应当由Director负责建立和运行。 (2)Director的责任之一是对年度财务报表的编制负责。故(1)错误，(2)正确。