NO.PZ2024010505000008
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 number解释：
C is correct. 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.题目看懂了，解释也看懂了，但是不明白选项C的意思
