选项
A.
The directors may lack the necessary skills or knowledge to prepare
B.
All companies are required by law to have their financial statements audited by an independent , professionally qualified accountant.
C.
An independent audit will ensure that the correct tax is paid to the
tax authorities.
D.
The directors often directly benefit from reporting higher profits as director's remuneration may include bonuses linked to the level of profits achieved . this creates a conflict of interest.
正确答案：D