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
请老师讲一讲设定绩效重要性比例(折扣discount)的大小和审计师认为公司财务状况好坏的关系。审计师认为公司财务控制的好,是设定高的还是低的绩效重要性?或者折扣?不太理解折扣和高低具体指的是什么?