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解答有的说A对，有的说C对，到底那个是正确答案，并解释下原因
