Qu'est-ce que Défaillance Majeure ?
Défaillance Majeure 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 “Défaillance Majeure” Used in Practice?
L’auditeur a identifié une défaillance majeure dans les contrôles internes de la société, susceptible d’entraîner des erreurs importantes dans les états financiers.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Qu'est-ce que Défaillance Majeure ?
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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