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SYc · 2023年04月15日

有疑问

  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

这个题目三个选项都是审计要考虑的点 还好像没有哪里明确指出materiality最需要去考虑

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1 个答案

Tina_品职助教 · 2023年04月17日

嗨，努力学习的PZer你好：


Enhanced auditor report有三个关键元素：1. scope of audit 2. materiality 3. key audit matters

scope of audit 是指审计的范围和深度。materiality是指对重要性内容评评估。key audit matters是指关键审计事项。


题目问most likely provides insight into the auditor’s assessment of the company’s financial controls，2是审计师去评估确定重大性内容的，最有可能提供对审计师对公司财务控制的评估的见解。


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