NO.PZ2025012205000008
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.为什么选c？涉及到哪个知识点？