ما هو أهمية التدقيق؟
أهمية التدقيق The quantitative or qualitative threshold in an audit below which misstatements are considered not to affect the fair presentation of financial statements, as determined by the auditor according to professional standards.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “أهمية التدقيق” Used in Practice?
يتم تحديد أهمية التدقيق عند مستوى بحيث لا تؤثر الأخطاء الفردية أو المجمعة على قرارات المستخدمين.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو أهمية التدقيق؟
The quantitative or qualitative threshold in an audit below which misstatements are considered not to affect the fair presentation of financial statements, as determined by the auditor according to professional standards.
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