Inscrivez-vous ou connectez-vous pour rejoindre votre communauté professionnelle.
A. Prior years errors.B. The auditor remuneration.C. Adjusted interim financial statement.D. Prior year financial statements.
E. Non of the above.
B
B
References considerations of materiality depends on the professional judgment is influenced by the needs of the beneficiaries of the financial statements. When examining the references of the relative importance for the purposes of the review must take into account the requirements of the relative importance of specific accounting standards, including the nature of the item or part or group, Accounting Measurement bases or evidentiary requirements of the item or part or group, the degree of confidence in the accounting measurement, the ability of facility management to identify the item or part or group size, importance of the item or part or group of decisions taken by the beneficiaries of the financial statements.
materiality is the relative value of the item or items of the financial statements of the order of things to be disclosed or expected impact on the decisions taken by users based on the information presented in the financial statements. The item or order a relative importance if it is likely to lead not to disclose it, or poor display or deleted to distortion or lack of information presented in the financial statements degree lead to mislead the reader conscious when making a decision based on that information
Answer option (B) >>>>>>>>>> { The auditor remuneration }
B is the correct answer
B
B. The auditor remuneration.
B
the correct answer is ( The auditor’s remuneration) B