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.明白这一题的题眼是 financial control,但题目开头问的是which element, A和B属于 3个 element 中的其中2个,
C 不属于element,但只有C紧扣financial control,这样不严谨的题目在真实考试会出现吗?