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2009 note3 FAS Page19

Which of these steps is least likely to be a part of the financial statement analysis framework??

Betermine whethere the company's securities are suitable for the client.

C: Adjust the financial statement data and compara the comany to its industry peers.

答案应该明显是C吧,但是参考答案是B.

B我觉得可以归入:Report the conclusions or recommendations这步,但是C就不属于financial statement analysis了,特别是还有adjust financial statement data.

请牛人解答,谢谢!!

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