¿Qué es Materialidad de Auditoría?
Materialidad de Auditoría 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 “Materialidad de Auditoría” Used in Practice?
La materialidad de auditoría se fija de forma que errores individuales o agregados no influyan en las decisiones de los usuarios.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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¿Qué es Materialidad de Auditoría?
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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