Which of the following does company law require a statement of financial position to give?
　　A. A true and fair view of the profit or loss of the company for the financial year
　　B. An unqualified (or ‘clean ’) report on the statement of affairs of the company as at the end of the financial year
　　C. A true and fair view of the statement of affairs of the company of the end of financial year
　　D. A qualified report, setting out matters on which independent auditors disagree with management
　　【答案】 C
　　Option A refers to the income statement, not the statement of financial position. Option B and D are distractors, referring to audit reports.If you were in a hurry, you might have selected option A immediately you saw the words ‘true and fair’. Avoid such mistakes by reading through all question options carefully, keeping an open mind.

 
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