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Analysis

Аудиторская существенность

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.

Quick answer: 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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Quick answer

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.

Why it matters

Аудиторская существенность matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Editorial context

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Questions and answers

Questions and answers

What is Аудиторская существенность?

In this glossary, Аудиторская существенность refers to: 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.

How is Аудиторская существенность used in finance?

In finance communication, this term appears in contexts such as: "Аудиторская существенность устанавливается на таком уровне, при котором ошибки не повлияют на решения пользователей."

Why does Аудиторская существенность matter in finance?

Аудиторская существенность matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Who uses Аудиторская существенность?

Аудиторская существенность is mainly used by Financial Analysts, Bankers, and Traders.

What category does Аудиторская существенность belong to?

In this glossary, Аудиторская существенность is grouped under Analysis. Related pages in this category explain adjacent procedures, commands and operational concepts.

Where does this definition come from?

This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.

Definition

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.

Operational example

Audit materiality is set at a level where individual or aggregate misstatements would not influence users’ decisions.

Localized term

Аудиторская существенность

Localized example

Аудиторская существенность устанавливается на таком уровне, при котором ошибки не повлияют на решения пользователей.

Definition language

English reference definition

Source

CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

Category

Analysis

Exam relevance

  • CFA
  • ACCA
  • FRM

Target audience

  • Financial Analysts
  • Bankers
  • Traders

Related terms

Use the related links below to continue through connected finance terminology.

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