Jednojezični primeri (nisu ih verifikovali PONS urednici)
engleski
After identifying specific financial reporting material misstatement risks, management and the external auditors are required to identify and test controls that mitigate the risks.
This interpretation is supported by the phrase is material if its omission or misstatement could influence the economic decisions of financial statement users.
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.
