Apa itu Kelemahan Material?
Kelemahan 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 “Kelemahan Material” Used in Practice?
Auditor mengidentifikasi kelemahan material dalam pengendalian internal perusahaan yang dapat menyebabkan kesalahan material dalam laporan keuangan.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Apa itu Kelemahan 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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