重要な弱点とは？
重要な弱点 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 “重要な弱点” Used in Practice?
監査人は、財務諸表に重要な虚偽記載をもたらす可能性のある社内統制上の重大な弱点を特定しました。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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重要な弱点とは？
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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