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Lv2 reading26“ 财务报表质量”里的一道题,求教啊

在notes Book2的254页,题目问:Which of the following is least likely to prevent discretinary abuse?

 

A, An independent audit

B, Certification by senior management

C, Lending covenants

 

为什么答案是C,而不是B?

discretionary abuse是什么意思?

certification怎么理解?

[此贴子已经被作者于2009-2-25 11:45:01编辑过]

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