单选题

Providing information about the performance of a company, its financial position, and changes in financial position that is useful to a wide range of users is most accurately described as the role of:

A、 financial reporting
B、 the auditor’s report
C、 financial statement analysis

【正确答案】 A

【答案解析】

A is correct. The role of financial reporting is to provide information about the performance of a company, its financial position, and changes in financial position that is useful to a wide range of users in making economic decisions.