Che cos'e Debolezza Materiale?
Debolezza Materiale 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 “Debolezza Materiale” Used in Practice?
Il revisore ha identificato una debolezza materiale nei controlli interni della società che potrebbe causare errori rilevanti nei bilanci.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Che cos'e Debolezza Materiale?
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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