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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

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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。

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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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