1.【答案】D。
解析：Corporate governance refers to a mechanism of supervision and checks and balances between owners and operators. Corporate governance is the system by which companies and other entities are directed and controlled. Those charged with governance of a company are responsible for the preparation of the financial statements.公司治理是一系列关于如何有效经营管理和控制公司的制度(程序)，界定了所有者和经营者之间的权利与责任关系。公司的董事会通常是最高管理层，负责公司的治理的制定和实施。
知识点：Governance
2.【答案】A。
解析：The responsibility of the financial statements rests with the directors, whether or not those financial statements are audited. Some of the duties of directors are statutory duties, laid down in law, including the duty to act within their powers, promote the success of the company and exercise reasonable skill and care.公司的经营管理状况主要是董事们负责控制，只是财务报表的一系列编制工作主要是由财务部门完成。公司财务报表的编制不只是遵守财报框架，还要遵守法律法规和一系列会计准则等。如果财务报表被审计，审计只是保证财报真实准确，可财报的负责人仍然是董事。
知识点：Users’ and stakeholders' needs/ Governance
