| Articolul precedent |
| Articolul urmator |
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 712 70 |
| Ultima descărcare din IBN: 2024-04-06 13:57 |
| Căutarea după subiecte similare conform CZU |
| 657.6 (194) |
| Contabilitate (940) |
 SM ISO690:2012ŞEVCIUC, Tatiana. Generalizări privind pragul de semnificaţie în audit. In: Perspectivele dezvoltării durabile a spaţiului rural în contextul noilor provocări economice, 14 septembrie 2018, Chişinău. Chișinău, Republica Moldova: Universitatea Agrară de Stat din Moldova, 2018, Vol.50, pp. 486-492. ISBN 978-9975-64-299-6. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Perspectivele dezvoltării durabile a spaţiului rural în contextul noilor provocări economice Vol.50, 2018 |
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Conferința "Perspectivele dezvoltării durabile a spaţiului rural în contextul noilor provocări economice" Chişinău, Moldova, 14 septembrie 2018 | ||||||
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| CZU: 657.6 | ||||||
| Pag. 486-492 | ||||||
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The auditor should consider the significance of the threshold and its relationship with the audit risk when conducting an audit. The auditor considers the materiality threshold both at the overall level of the financial statements and in relation to the balances of individual accounts, transaction categories, and disclosures. The materiality threshold may be influenced by considerations such as regulatory requirements as well as considerations relating to individual financial statements of account balances and the relationships that exist between them. There is an inverse relationship between the materiality threshold and the audit risk level, namely, the higher the level of materiality threshold, the lower the audit risk and vice versa. The auditor considers the reverse relationship between materiality and audit risk when determining the nature, timing and extent of audit procedures. |
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| Cuvinte-cheie auditor, materiality threshold, audit risk, audit procedure, financial statements |
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