An analyst writes a report and includes the forecasts of an econometric model developed by the firm’s research department. The analyst identifies the source of the forecast and includes all the relevant statistics concerning the model and his opinion of the model’s accuracy. With respect to Standard Ⅴ (A) , Diligence and Reasonable Basis, the analyst has:（）
A. violated the Standard by including quantitative details in a report.
B. violated the Standard by giving his opinion of the accuracy of a model developed by his research department.
C. complied with the Standard.
参考答案：C
解析：
Including quantitative details in a report is not a violation of the Standard. The analyst has more of an obligation to give an opinion on the accuracy of the model than withhold such an opinion. Although the analyst should use reasonable care to verify information included in a report, retesting models developed by the research department of a firm is not explicitly required.