Che cos'e Materialità di Revisione?
Materialità di Revisione 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 “Materialità di Revisione” Used in Practice?
La materialità di revisione è fissata a un livello tale che errori singoli o aggregati non influenzino le decisioni degli utenti.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Che cos'e Materialità di Revisione?
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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