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stealth · 2025年02月14日

三个关键因素是什么

  1. ESG
  2. Governance factors

NO.PZ2024010505000033

问题如下：

Which of the following is not one of the three key elements of disclosure in the new enhanced auditor reports?

选项：

A.Scope of the audit B.Skepticism C.Key audit matters

解释：

B is correct. Scope of the audit and key audit matters are critical elements of enhanced auditor reports. Skepticism is not reported on in enhanced auditor reports; rather, it is an attitude that auditors maintain throughout the audit process to ensure a critical assessment of audit evidence.

三个关键因素是什么

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1 个答案

王岑 · 2025年02月14日

嗨，爱思考的PZer你好：


增强审计报告的三个关键要素是：Scope of the audit、Materiality、Key audit matters。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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