materiality principleとは 意味・読み方・使い方

Therefore, in principle, it shall be performed by the same external auditor who performed the company's financial statement audit (not only the same audit firm, but also the same engagement partner). Consequently, the external auditor should sufficiently understand the situation of the management's design, operation and assessment of internal controls corresponding to each company's environment, and effectively and efficiently integrate execution of the internal control audit with the financial statement audit, while considering the audit materiality.発音を聞く 例文帳に追加

したがって、監査人は、それぞれの会社の状況等に応じ、経営者による内部統制の整備並びに運用状況及び評価の状況を十分理解し、監査上の重要性を勘案しつつ、内部統制監査と財務諸表監査が一体となって効果的かつ効率的に実施する必要があることに留意する。 - 金融庁