Responsability versus reliability

[Korsky]

Business English Lesson, Advanced Level

ESL/EFL Test #154 "Auditing", question 1

The purpose of an audit is to gather and evaluate evidence in order to form an opinion on the ......... of a company's financial statements.

(a) rationality
(b) realization
(c) reliability
(d) responsibility

Business English Lesson, Advanced Level

ESL/EFL Test #154 "Auditing", answer 1

The purpose of an audit is to gather and evaluate evidence in order to form an opinion on the reliability of a company's financial statements.

Correct answer: (c) reliability
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responsability versus reliability

Korsky

[Mister Micawber]

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Sorry, only reliability works here. The word appears in the actual Audit Statement. Auditors indicate how much a set of financial statements can be relied on as accurate information.
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Native English teacher at Mister Micawber's