Apa itu Materialitas Audit?
Materialitas 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 “Materialitas Audit” Used in Practice?
Materialitas audit ditetapkan pada tingkat di mana kesalahan individu atau agregat tidak memengaruhi keputusan pengguna.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Apa itu Materialitas 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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