importància relativa

Auditoria

• ca
  importància relativa
• ca
  materialitat
• es
  importancia relativa
• es
  materialidad
• es
  significatividad
• en
  significance
• fr
  importance
• fr
  importance relative
• norma GT
• The relative importance of a matter, taken in context. The significance of a matter is judged by the practitioner in the context in which it is being considered. This might include, for example, the reasonable prospect of its changing or influencing the decisions of intended users of the practitioner’s report; or, as another example, where the context is a judgment about whether to report a matter to those charged with governance, whether the matter would be regarded as important by them in relation to their duties. Significance can be considered in the context of quantitative and qualitative factors, such as relative magnitude, the nature and effect on the subject matter and the expressed interests of intended users or recipients.
• nota:
  Tot i que materialitat s'usa freqüentment com a sinònim d'importància relativa, és un calc de l'anglès. En anglès, l'adjectiu material (d'on deriva materialitat) significa, entre altres coses, ‘important’, ‘essencial’, ‘rellevant’, significats que no té l'adjectiu en català. Per aquesta raó, ens decantem per recomanar l'ús d'importància relativa.