¿Qué es Debilidad Material?
Debilidad Material 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 “Debilidad Material” Used in Practice?
El auditor identificó una debilidad material en los controles internos de la empresa que podría dar lugar a errores materiales en los estados financieros.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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¿Qué es Debilidad Material?
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.
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