期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：One of the decisional factors of the opinion expressed in the report elaborated by the financial
auditors is the „materiality”, element depending on the size of which is decided, at the end of the
mission, taking into account a number of other aspects associated with the company life, whether
or not is provided a true and fair view through the financial statements. It is recognized that the
certification of financial statements by accredited accountant professionals provide a high level
of credibility of the information contained in these financial reports. In order to assess to what
extent the various beneficiaries of information from the financial statements may take correct
decisions based on them, we shall clarify the role of materiality in conducting the financial audit.
关键词：materiality, materiality by value, materiality by nature, materiality by context,
significant account, significant system, reference base, preliminary value, revised value, audit
opinion.
