1
حسابداری و مالی::
تحریف بااهمیت، تحریفات عمده
disclose a description of risks of material misstatement and how the audit addressed each of these risks.
accuracy of the account disclosed as a CAM, confidence in the accuracy of the financial statements as a whole, assessments of auditor competence and audit quality, likelihood of material misstatement, and an investment decision between the two competing firms.
These factors include: 1) the auditor's assessment of the risks of material misstatement, 2) the degree of auditor subjectivity in determining or applying audit procedures to address the matter o in evaluating the results of those procedures, 3) the nature and extent of audit effort required to address the matter, 4) the degree of auditor judgments related to areas in the financial statements that involved the application of significant judgment or estimation by management, including estimates with significant measurement uncertainty, 5) the nature and timing of significant unusual transactions and the extent of audit effort and judgment related to these transactions, 6) and the nature of audit evidence obtained regarding the CAM (PCAOB 2016, Page 12-13).
The regulation's revisions go on, requiring the auditor to discuss in the auditor's report their assessed risk of material misstatement and the materiality threshold that was used by the auditor in the current engagement (Reid et al. 2015).
Further, the areas disclosed as KAMs are identified as those with the highest risk of material misstatement, language not mandated by the PCAOB.
واژگان شبکه مترجمین ایران