importància relativa per a l’execució del treball

Auditoria

• ca
  importància relativa per a l’execució del treball
• es
  importancia relativa para la ejecución del trabajo
• es
  materialidad para la ejecución del trabajo
• en
  performance materiality
• fr
  seuil de planification
• norma ISA 320
• The amount or amounts set by the auditor at less than materiality for the financial statements as a whole to reduce to an appropriately low level the probability that the aggregate of uncorrected and undetected misstatements exceeds materiality for the financial statements as a whole. If applicable, performance materiality also refers to the amount or amounts set by the auditor at less than the materiality level or levels for particular classes of transactions, account balances or disclosures.