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SM ISO690:2012 SECRIERU, Vasile. Auditul financiar – stabilirea materialității și riscurile definite în audit. In: Contribuția tinerilor cercetători la dezvoltarea administrației publice, 27 februarie 2015, Chişinău. Chișinău, Republica Moldova: Academia de Administrare Publică, 2015, Ediția 1, pp. 93-98. ISBN 978-9975-115-62-9. |
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Contribuția tinerilor cercetători la dezvoltarea administrației publice Ediția 1, 2015 |
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Conferința "Contribuția tinerilor cercetători la dezvoltarea administrației publice" Chişinău, Moldova, 27 februarie 2015 | ||||||
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The financial statements rarely are absolutely correct and that a degree of tolerance is always accepted. This tolerance is the "materiality" or materiality, which means the limit of error, inaccuracy or omission that the auditor believes may affect truthful presentation of indicators characterizing the financial and patrimonial situation of the entity. Materiality defines materiality of the categories of economic and financial operations which, by omission or incorrect record or in violation of accounting legislation would significantly affect the entity's financial statements. |
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