financial materialityとは 意味・読み方・使い方

Note: For example, the materiality threshold using consolidated income before income taxes and minority interests may be set at approximately 5% of the consolidated income before tax. However, ultimately, the materiality amount should be considered in the context of its relationship to the quantitative materiality amount of the Financial Statement Audit.発音を聞く 例文帳に追加

（注）例えば、連結税引前利益については、概ねその５％程度とすることが考えられるが、最終的には、財務諸表監査における金額的重要性との関連に留意する必要がある。 - 金融庁

(Note 2) For example, the materiality threshold using consolidated income before income taxes and minority interests may be set at approximately 5% of the consolidated income before income taxes and minority interests. However, ultimately, the materiality amount should be considered in the context of its relationship to the quantitative materiality amount of the Financial Statement Audit.発音を聞く 例文帳に追加

（注２）例えば、連結税引前利益については、概ねその５％程度とすることが考えられるが、最終的には、財務諸表監査における金額的重要性との関連に留意する必要がある。 - 金融庁

This assessment shall be made to the extent necessary from the viewpoint of materiality of the impact on the reliability of financial reporting. Management is expected to make reasonable decisions in regards to the scope of assessments in consideration of the materiality of quantitative and qualitative impacts on financial reporting.発音を聞く 例文帳に追加

この評価は、財務報告の信頼性に及ぼす影響の重要性の観点から必要な範囲において行うものであり、この評価範囲は、財務報告に対する金額的及び質的影響の重要性を考慮して、合理的に決定することとした。 - 金融庁

Qualitative materiality is determined based on the extent of impact on: 1) investment decisions, for example, on information relating to a delisting criteria or financial covenants; and 2) the reliability of financial reporting, such as information relating to the related party transactions and big shareholders.発音を聞く 例文帳に追加

質的な重要性は、例えば、上場廃止基準や財務制限条項に関わる記載事項などが投資判断に与える影響の程度や、関連当事者との取引や大株主の状況に関する記載事項などが財務報告の信頼性に与える影響の程度で判断する。 - 金融庁

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

Moreover, when conducting inspections, etc., efforts need to be made to accurately point out the problems identified in the inspection in a clear-cut manner, considering a materiality viewpoint of how they might affect the overall business of each financial institution, and how big the impact might be.発音を聞く 例文帳に追加

さらに、検査等の実施に当たっては、検査で把握した問題点が各金融機関の経営全般にどのような形でどの程度の影響を与えるおそれがあるかという重要性の観点を配慮しつつ、メリハリを持った的確な指摘に努める必要がある。 - 金融庁

(1) The auditor shall assess the risks of material misstatement of the financial statements and determine the level of detection risk, so as to reduce audit risk to an acceptably low level, then plan and perform the audit taking account of audit materiality.発音を聞く 例文帳に追加

１ 監査人は、監査リスクを合理的に低い水準に抑えるために、財務諸表における重要な虚偽表示のリスクを評価し、発見リスクの水準を決定するとともに、監査上の重要性を勘案して監査計画を策定し、これに基づき監査を実施しなければならない。 - 金融庁