NO.PZ2024010507000016
问题如下：
In relation to materiality assessment, which of the following is correct?
选项：
A.The materiality assessment is typically conducted in the valuation stage.
B.Evidence shows that nonmaterial factors impact financials, valuations, and company business models.
C.Materiality is measured in terms of likelihood and magnitude of impact on a company’s financial performance.
解释：
C is correct. Typically, materiality is measured in terms of the likelihood and the magnitude of impact. The materiality assessment is usually completed at the research stage, not the valuation stage (practitioners value the issuer and its equity after the research stage and any relevant risk and materiality assessment). Nonmaterial factors are less likely to impact financials, valuations, or company business models.请问在讲义哪一页？知识点在哪里？
