Who Must Swear That They Have Reviewed a Company's Financial

question 73

Multiple Choice

Who must swear that they have reviewed a company's financial statements and that,based on their knowledge,the report does not contain any false statements and does not omit any significant facts?

• A)the CEO and CFO
• B)the board of directors
• C)the external auditors
• D)the PCAOB

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Definitions:

Journal Entries

The record of financial transactions in the accounting books, capturing debits and credits for each transaction to maintain accurate financial statements.

Salaries Earned

Compensation that employees have earned during a specific period but have not yet been paid.

Workweek

A fixed, recurring period used to measure a worker's or business's hours worked, often consisting of five to seven consecutive days.

Accounting Period

A specific time frame in which financial transactions are recorded and financial statements are prepared, typically a year or a quarter.