开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

摩羯大小姐 · 2023年01月29日

A怎么理解

  1. ESG
  2. Governance factors

NO.PZ2022120701000050

问题如下：

Which element of enhanced auditor reports most likely provides insight into the auditor’s assessment of the company’s financial controls?

选项：

A.Key audit matters

B.Scope of the audit

C.Performance materiality

解释：

The auditor’s assessment of the company’s financial controls is implied by the magnitude of the discount from materiality used in the auditor’s calculation of performance materiality Larger discounts can signal that the company’s financial controls have room for improvement

A用于什么呢？为什么不对

添加评论
1 个答案

王岑 · 2023年01月30日

嗨，从没放弃的小努力你好：


同学你好，

Enhanced auditor report可以分成三块内容：1. scope of audit 2. materiality 3. key audit matters

scope of audit 是指审计的范围和深度。materiality是指审计的每部分的重要性。key audit matters是指审计关键的部分，我们在审计的时候，只需要审计对公司来说重要的部分即可，不重要的部分可以不用审计。

----------------------------------------------
就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

  • 1

    回答

  • 0

    关注

  • 527

    浏览
相关问题

NO.PZ2022120701000050 问题如下 Whielement of enhanceautor reports most likely provis insight into the autor’s assessment of the company’s financicontrols? A.Key aut matters B.Scope of the aut C.Performanmateriality The autor’s assessment of the company’s financicontrols is impliethe magnitu of the scount from materiality usein the autor’s calculation of performanmateriality.Larger scounts csignththe company’s financicontrols have room for improvement 请老师讲一讲设定绩效重要性比例（折扣scount）的大小和审计师认为公司财务状况好坏的关系。审计师认为公司财务控制的好，是设定高的还是低的绩效重要性？或者折扣？不太理解折扣和高低具体指的是什么？

2024-05-14 17:03 2 · 回答

NO.PZ2022120701000050问题如下 Whielement of enhanceautor reports most likely provis insight into the autor’s assessment of the company’s financicontrols?A.Key aut mattersB.Scope of the autC.Performanmateriality The autor’s assessment of the company’s financicontrols is impliethe magnitu of the scount from materiality usein the autor’s calculation of performanmateriality.Larger scounts csignththe company’s financicontrols have room for improvement 请这三个答案对于审计的作用。

2024-02-29 13:00 1 · 回答

NO.PZ2022120701000050问题如下Whielement of enhanceautor reports most likely provis insight into the autor’s assessment of the company’s financicontrols?A.Key aut mattersB.Scope of the autC.Performanmateriality The autor’s assessment of the company’s financicontrols is impliethe magnitu of the scount from materiality usein the autor’s calculation of performanmateriality.Larger scounts csignththe company’s financicontrols have room for improvement 这三个不都是对的么？

2024-02-28 21:28 1 · 回答

NO.PZ2022120701000050问题如下Whielement of enhanceautor reports most likely provis insight into the autor’s assessment of the company’s financicontrols?A.Key aut mattersB.Scope of the autC.Performanmateriality The autor’s assessment of the company’s financicontrols is impliethe magnitu of the scount from materiality usein the autor’s calculation of performanmateriality.Larger scounts csignththe company’s financicontrols have room for improvement 比如，如果审计过程中，发现了具体什么问题的时候(业绩造假？或是财务凭证等管理不当？)，会导致这个打折，分别在什么情况下打折到75%，什么情况下会打折到50%甚至以下？

2024-01-04 22:21 1 · 回答

NO.PZ2022120701000050 问题如下 Whielement of enhanceautor reports most likely provis insight into the autor’s assessment of the company’s financicontrols? A.Key aut matters B.Scope of the aut C.Performanmateriality The autor’s assessment of the company’s financicontrols is impliethe magnitu of the scount from materiality usein the autor’s calculation of performanmateriality.Larger scounts csignththe company’s financicontrols have room for improvement “审计师对公司财务控制的评估是由其计算业绩重要性时所使用的实质性折扣的大小所暗示的。较大的折扣可能表明公司的财务控制有改进的余地。”折扣大小是什么意思？75%审计师对公司内部财务控制有信心，50%有信心说明有较大空间，折扣指的是什么？materiality是重大性还是实质性？没太明白。materiality只是反映了外部审计师有多么相信公司内部财务控制，对吧？

2023-10-27 17:40 1 · 回答