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村干部 · 2023年08月09日

这道题是选A还是C

  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

​这道题是选A还是C？

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1 个答案

王岑 · 2023年08月09日

嗨，努力学习的PZer你好：


这道题的答案是C。

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。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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