Суммовой показатель областей проверки

14:41 Jul 24, 2014
Russian to English translations [PRO]
Bus/Financial - Accounting / Определение уровня существенности
Russian term or phrase: Суммовой показатель областей проверки
Определение значимых статей и уровня существенности по статьям баланса

Уровень существенности по отчетности в целом - ______Тыс. руб.
Уровень значимости показателей отчетности 12%
Суммовой значимый показатель областей проверки - ______Тыс. руб.
MarianaShm
Russian Federation
Local time: 23:56


Summary of answers provided
2Summary significance indicator of the audited business areas (functions)
AKhram
Summary of reference entries provided
значимость = materiality // области проверки = audit areas
ViBe

Discussion entries: 1





  

Answers


2 days 2 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5
Summary significance indicator of the audited business areas (functions)


Explanation:
-

AKhram
Local time: 23:56
Native speaker of: Native in RussianRussian
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Reference comments


3 hrs
Reference: значимость = materiality // области проверки = audit areas

Reference information:
+ relevance

http://pcaobus.org/News/Speech/Pages/05312012_DotyAuditsInve...

http://en.wikipedia.org/wiki/Materiality_(auditing)

MATERIALITY IN PLANNING AND PERFORMING AN AUDIT

https://www.frc.org.uk/Our-Work/Publications/APB/ISA-320-Mat...


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Note added at 3 hrs (2014-07-24 18:37:28 GMT)
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Русский исходный текст представляется небрежным переводом с английского и звучал бы немного лучше в такой редакции: «суммарный показатель значимости объектов проверки».

Example sentence(s):
  • The Relevance of Audits and the Needs of Investors
  • How does materiality apply in an audit?

    Reference: http://www.hmrc.gov.uk/manuals/bimmanual/bim31035.htm
    Reference: http://www.pwc.com.au/assurance/publications/audit-committee...
ViBe
Works in field
Native speaker of: Native in RussianRussian
PRO pts in category: 48
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