監査上の重要性とは？
監査上の重要性 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 “監査上の重要性” Used in Practice?
監査上の重要性は、個別または総合的な虚偽記載が利用者の意思決定に影響を与えない水準で設定されます。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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監査上の重要性とは？
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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