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SM ISO690:2012 BULAT, Inga. The use of materiality threshold and audir risk in planning and managing the financial audit. In: Dezvoltarea relaţiilor comerciale din perspectiva integrării economice a Republicii Moldova în circuitul economic internaţional, 21-22 septembrie 2017, Chişinău. Chișinău, Republica Moldova: Complexul Editorial INCE, 2017, Vol.2, pp. 91-95. ISBN 978-9975-3171-6-0. |
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Dezvoltarea relaţiilor comerciale din perspectiva integrării economice a Republicii Moldova în circuitul economic internaţional Vol.2, 2017 |
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Conferința "Dezvoltarea relaţiilor comerciale din perspectiva integrării economice a Republicii Moldova în circuitul economic internaţional" Chişinău, Moldova, 21-22 septembrie 2017 | ||||||
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JEL: M42 | ||||||
Pag. 91-95 | ||||||
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According to Audit Standard 320, "The objective of an audit of financial statements is to allow an auditor to express an opinion that the financial statements have been prepared in all material respects, in accordance with a generally identified financial reporting framework" The adopted Materiality Threshold( level of materiality) will be the value in relation to which it is determined whether the errors, omissions or errors identified in the accounts, considered individually or cumulatively, indicate whether those accounts give a true, complete and accurate picture of the results, financial position and assets of the company. Generally, the materiality threshold is the level, amount of a sum over which the auditor considers that an error, inaccuracy or omission can affect the regularity and sincerity of the financial statements, as well as the true image of the financial result, financial position and assets of the enterprise. In other words, the materiality threshold is what in the Anglo-Saxon accounting is called materiality, i.e. the level of error under which the understanding and interpretation of the financial statements will not be significantly affected. Thus, the determination of the high degree of risk detected and undetected by the audit and the significance analysis helps to make a more concise and effective evaluation, which aims to provide the audit with risk assessment and evaluation that will be minimized by offered recommendations. |
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Cuvinte-cheie audit, materiality threshold, Risk, assessment, financial |
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