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
“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。”
折扣大小是什么意思？
75%审计师对公司内部财务控制有信心，50%有信心说明有较大空间，折扣指的是什么？
materiality是重大性还是实质性？没太明白。materiality只是反映了外部审计师有多么相信公司内部财务控制，对吧？
