planning materiality

planning materiality
Аудит: Планируемый уровень существенности (Уровень существенности, принятый на стадии планирования аудита. Используется для расчета объема аудиторских выборок)

Универсальный англо-русский словарь. . 2011.

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  • Materiality (auditing) — Materiality is a concept or convention within auditing and accounting relating to the importance/significance of an amount, transaction, or discrepancy. The objective of an audit of financial statements is to enable the auditor to express an… …   Wikipedia

  • Materiality (Interior Design) — Materiality in interior design is the concept of the physical consolidation of matter that informs us about our surroundings. Ultimately materials within an interior environment influence how one experiences that particular space whether they are …   Wikipedia

  • materiality — The importance and relevance of an item in an auditing context. The concept of materiality permeates auditing processes, and it has been described as multidimensional (Lee, 1994, 178): It affects *audit planning, the selection of *audit evidence …   Auditor's dictionary

  • Information technology audit process — Information technology audit process:Generally Accepted Auditing Standards (GAAS)In 1947, the American Institute of Certified Public Accountants (AICPA) adopted GAAS to establish standards for audits. The standards cover the following three… …   Wikipedia

  • Commodification of nature — The commodification of nature is an area of research within critical environmental studies concerned with the ways in which natural entities and processes are made exchangeable through the market, and the implications thereof. Drawing upon the… …   Wikipedia

  • Conditional budgeting — is a budgeting approach designed for companies with fluctuating income, high fixed costs, or income depending on sunk costs, as well as NPOs and NGOs. The approach builds on the strengths of proven budgeting approaches, leverages the respective… …   Wikipedia

  • theatre — /thee euh teuhr, theeeu /, n. theater. * * * I Building or space in which performances are given before an audience. It contains an auditorium and stage. In ancient Greece, where Western theatre began (5th century BC), theatres were constructed… …   Universalium

  • Christianity — /kris chee an i tee/, n., pl. Christianities. 1. the Christian religion, including the Catholic, Protestant, and Eastern Orthodox churches. 2. Christian beliefs or practices; Christian quality or character: Christianity mixed with pagan elements; …   Universalium

  • Irrumatio — Irrumatio, also called irrumation, is a type of sexual intercourse performed by actively thrusting one s penis into a partner s mouth[1] and throat. It may also be the thrusting of the penis between the legs, breasts, feet, upper thighs (also… …   Wikipedia

  • John M. Janzen — has been a leading figure on issues of health, illness, and healing in Southern and Central Africa since the 1960’s and has dedicated much of his career to providing a better understanding of African society. Janzen’s knowledge of the Kikongo… …   Wikipedia

  • Urban history — is a field of history that examines the historical nature of cities and towns, and the process of urbanization. The approach tends to be multidisciplinary, crossing boundaries into fields like social history, architectural history, urban… …   Wikipedia


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