भौतिक कमजोरी क्या है?
भौतिक कमजोरी 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 “भौतिक कमजोरी” Used in Practice?
लेखापरीक्षक ने कंपनी की आंतरिक नियंत्रण में ऐसी भौतिक कमजोरी पहचानी जिससे वित्तीय विवरणों में भौतिक गलतियां हो सकती हैं।
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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भौतिक कमजोरी क्या है?
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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