Materialitatea în auditul situaţiilor financiare sub diferite aspecte

Abstract

The concept of materiality exists both in accounting and auditing. The ”significance threshold” in romanian, or sometimes called "materiality" (a literal translation of the English term "materiality"), is one of the basic concepts of audit. Circumstances are significant in the audit when they significantly affect the true image of the client's financial statements. This article presents different aspects related to the concept of materiality, the areas where it can be found, the characteristic features, as well as its influence on the audit planning mission and on the auditor's opinion. JEL: M 42, Auditing.