Что такое Аудиторская существенность?
Аудиторская существенность 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 “Аудиторская существенность” Used in Practice?
Аудиторская существенность устанавливается на таком уровне, при котором ошибки не повлияют на решения пользователей.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Что такое Аудиторская существенность?
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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