Difficulty: Easy
Correct Answer: No error.
Explanation:
Introduction / Context:This sentence mirrors the standard auditor’s formulation: “a true and fair view.” The task is to identify any grammatical or usage error among the segments or confirm that none exists.
Given Data / Assumptions:
Concept / Approach:Check for article usage, noun–verb agreement, and prepositional structure. All are standard here.
Step-by-Step Solution:
A: Prepositional opener is correct.B: Subject–verb agreement holds; “balance sheet” (singular) with “exhibits.”C: Article “a” properly introduces the compound complement “true and fair view.”D: Prepositional chain “of the state of affairs of the bank” is formal but correct.Verification / Alternative check:Alternative verbs like “presents” or “shows” would also be correct; however, “exhibits” is not incorrect.
Why Other Options Are Wrong:
Common Pitfalls:Overediting fixed professional collocations. The phrase “true and fair view” is an established term of art in auditing.
Final Answer:No error.
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