- material misstatement
- істотне викривлення (фінансової звітності; висновок аудиторів)
The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. S. Ya. Yermolenko, V. I. Yermolenko. 2002.
The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. S. Ya. Yermolenko, V. I. Yermolenko. 2002.
Material Weakness — When one or more of a company s internal controls, put in place to prevent significant financial statement irregularities, is considered to be ineffective. If a deficiency in an internal control is thought to be of material weakness, this means… … Investment dictionary
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Audit risk — (also referred to as residual risk) refers to acceptable audit risk, i.e. it indicates the auditor s willingness to accept that the financial statements may be materially misstated after the audit is completed and an unqualified (clean) opinion… … Wikipedia