O que e Fraqueza Material?
Fraqueza Material 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 “Fraqueza Material” Used in Practice?
O auditor identificou uma fraqueza material nos controles internos da empresa que pode resultar em distorções relevantes nas demonstrações financeiras.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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O que e Fraqueza Material?
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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