Finance English
Analysis

Ngưỡng trọng yếu kiểm toán la gi?

Ngưỡng trọng yếu kiểm toán 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 “Ngưỡng trọng yếu kiểm toán” Used in Practice?

Ngưỡng trọng yếu kiểm toán được đặt ở mức mà các sai sót riêng lẻ hoặc tổng thể không ảnh hưởng đến quyết định của người dùng.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

Ngưỡng trọng yếu kiểm toán la gi?

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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