Finance English
Analysis

Qu'est-ce que Seuil de Significativité d’Audit ?

Seuil de Significativité d’Audit 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 “Seuil de Significativité d’Audit” Used in Practice?

Le seuil de significativité d’audit est fixé à un niveau où les anomalies n’influencent pas les décisions des utilisateurs.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

Qu'est-ce que Seuil de Significativité d’Audit ?

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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