ما هو ضعف جوهري؟
ضعف جوهري A deficiency or combination of deficiencies in internal control over financial reporting such that there is a reasonable possibility that a material misstatement will not be prevented or detected, as defined by PCAOB and SEC.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “ضعف جوهري” Used in Practice?
حدد المدقق ضعفًا جوهريًا في الرقابة الداخلية للشركة قد يؤدي إلى أخطاء جوهرية في البيانات المالية.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو ضعف جوهري؟
A deficiency or combination of deficiencies in internal control over financial reporting such that there is a reasonable possibility that a material misstatement will not be prevented or detected, as defined by PCAOB and SEC.
Where can I learn this term for free?
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