O que e Materialidade de Auditoria?
Materialidade de Auditoria 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 “Materialidade de Auditoria” Used in Practice?
A materialidade de auditoria é definida para que distorções individuais ou agregadas não influenciem as decisões dos usuários.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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O que e Materialidade de Auditoria?
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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