Что такое Существенный недостаток?
Существенный недостаток 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 “Существенный недостаток” Used in Practice?
Аудитор выявил существенный недостаток во внутреннем контроле компании, способный привести к существенным искажениям финансовой отчетности.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Что такое Существенный недостаток?
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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