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187****9326 · 2025年04月28日

这题是不是也不够严谨?详见提问细节

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?

1 个答案

王岑 · 2025年04月28日

嗨,爱思考的PZer你好:


Enhanced auditor report的三个组成部分包括:scope of audit、materiality、key audit matters。

Performance materiality指的就是“materiality”的衡量方式,将"materiality"量化成了数字的形式。所以performance materiality衡量的是审计师对一个公司财务控制(financial controls)的信心。

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