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daisy zhu · 2023年09月26日

题干怎么理解

  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


怎么理解题干，看不懂

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1 个答案

Tina_品职助教 · 2023年09月26日

嗨，爱思考的PZer你好：


题干的问题是：下列哪一个“增强审计报告（enhanced auditor reports）”的元素，最有可能为审计师评估公司的财务控制提供洞见？


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。


2materiality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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