问答题 Which TWO of the following statements about directors responsibilities are correct? ______

A、 Directors assist to prepare financial statements
B、 Directors set appropriate accounting policies
C、 Directors appoint others to design internal controls
D、 Directors are not responsible for detection of fraud
E、 It is directors' responsibility to record every transaction of a company

【正确答案】 B、C

【答案解析】[考点] Cost-Accounting techniques-Accounting for material-Inventory control [难易度] 易公司管理层不亲自参与到具体的编制报表以及记录经济业务的具体事项，A、E选项错误。公司管理层负责制定公司的规章制度，B选项正确。公司管理层任命他人制定公司的内控措施并为出现的内控缺陷负责；C选项正确、D选项错误。