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Which of the fllowing best describes corporate governance?
A Corporate governance is the system of rules and regulations surrounding financial reporting.
B Corporate governance is the system by which companies and other entities are directed and controlled.
C Corporate governance is carried out by the finance department in preparing the financial statements.
D Corporate governance is the system by which an entity monitors its impact on the natural environment.
答案:B
1.6 Which of the following statements is/are true?
1 The directors of a company are ultimately responsible for the preparation of financial statements,even if the majority of the work on them is performed by the finance department.
2 If financial statements are audited, then the responsibility for those financial statements instead falls on the auditors instead of the directors.
3 There are generally no laws surrounding the duties of directors in managing the affairs of a company.
A 1 only
B 1 and 2 only
C 1,2and3
D 1 and 3 only
答案:A
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