问答题   Are the following statements about directors true or false? 
  True False
(1) Directors are responsible for preparing financial statements
unless the company requires an annul audit and then the
responsibility is shared with the auditors 		   
(2) Directors are responsible for the preparation of financial
statements, even if the majority of the work on them is
performed by the finance department 		   
 
【正确答案】
【答案解析】[考点] The context and purpose of financial reporting-Business entity-Corporate governance [难易度] 易 本题需判断Director董事陈述的正误。 (1)Director对财务报表的编制和发表承担的是首要责任，Primary responsibility，这种责任不以Auditor的参与而发生转移，Auditor只是在公司所提供的财务报表的基础上发表审计意见，避免信息使用者被错误信息引导，而不是对财报中的错误负责。 (2)Director并不一定具备相关的财务知识，所以大部分的编制工作要由财务人员完成，并向Director汇报。 故(1)错误，(2)正确。