What is the purpose of an Operating and Financial Review (OFR)?
ATo provide the board of directors with a narrative statement by the audit committee of its findings on the efficacy of internal operational and financial controls.[|]To provide a statement that the company is a going concern.[|]To set out the directors' analysis of the business
B in order to provide investors with a historical and prospective view through the eyes of management.[|]To provide a statement that the company is a going concern.
会计师与企业（ACCA F1）
章节列表
Ch1 Business organisations and their stakeholders8Ch2 The business environment10Ch3 The macro-economic environment10Ch4 Micro-economic factors10Ch7 Corporate governance and social responsibility10Ch5 Business organisation, structure and strategy10Ch6 Organisational culture and committees10Ch9 Control, security and audit10Ch10 Identifying and preventing fraud10Ch 11 Leading and managing people10Ch 13 Diversity and equal opportunities7Ch 14 Individuals, groups and teams8Ch 15 Motivating individuals and groups8Ch 18 Personal effectiveness and communication8