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这个四月不太冷 · 2025年06月24日

关键审计事项不就是给提供insight吗?为什么不是A而是C

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.

关键审计事项不就是给提供insight吗?为什么不是A而是C

1 个答案

王岑 · 2025年06月24日

嗨,爱思考的PZer你好:


Performance Materiality(执行重要性)是审计师在具体执行审计程序时设定的一个比整体重要性(overall materiality)更低的数值,用于控制未被发现的错报风险。它反映了审计师对公司内部控制的信心

如果公司财务控制很差、流程混乱,审计师会更加保守,把performance materiality 设置得更低(50%-60%),以便更严格地测试交易、发现风险;如果公司财务控制较强,审计师可以更放心地设置一个较高的执行重要性(70%以上)

虽然 Key Audit Matters确实能提供洞察(insight),但它的重点不是财务控制质量,而是审计过程中哪些事项对判断最重要、最具挑战性或判断性,例如商誉减值、收入确认、资产减值等。Key Audit Matters提供的是:

  • 审计师关注什么
  • 为什么这些事项有风险
  • 如何应对这些风险

但它不一定反映公司整体财务控制质量,尤其不针对控制流程的好坏。



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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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