Glossary entry (derived from question below)
English term or phrase:
Materiality
Hungarian translation:
lényegesség, jelentőség
- The asker opted for community grading. The question was closed on 2012-12-14 07:54:07 based on peer agreement (or, if there were too few peer comments, asker preference.)
Dec 10, 2012 22:02
11 yrs ago
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English term
Materiality
English to Hungarian
Bus/Financial
Finance (general)
Termelő vállalkozás auditorjának a központi auditot koordináló részleg által küldött levél részlete.
Hogyan kell értelmezni itt a 'materiality'-t?
Materiality levels
• Component Overall and Performance Materiality and SUM
For group reporting purposes, we have set individual component overall materiality for scope 1 entities.
• Local Materiality
In components where a local statutory audit is required, local engagement teams should determine their own materiality at the local level in accordance with local requirements.
Köszönöm előre is a segítséget.
Hogyan kell értelmezni itt a 'materiality'-t?
Materiality levels
• Component Overall and Performance Materiality and SUM
For group reporting purposes, we have set individual component overall materiality for scope 1 entities.
• Local Materiality
In components where a local statutory audit is required, local engagement teams should determine their own materiality at the local level in accordance with local requirements.
Köszönöm előre is a segítséget.
Proposed translations
(Hungarian)
| 4 +3 | lényegesség, jelentőség |
Ildiko Santana
|
Proposed translations
+3
3 hrs
Ildiko Santana
United States
United States
Native in English
&
Hungarian
Specializes in field
United States
Accurate / Fast / Cheap -- Pick Two
Native in: Hungarian 
, English
Works in: Hungarian to English, English to Hungarian, English, and 1 more.
Related KudoZ points
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154
Selected
lényegesség, jelentőség
Az Állami Számvevőszék "Audit Terminology" c. glosszáriumában e két variáció szerepel a "materiality" magyar megfelelőjeként.
http://www.asz.hu/publications/2005-01-03/audit-terminology/...
Ezek illeszkednek is az angol definícióhoz:
"Materiality is a concept or convention within auditing and accounting relating to the importance/significance of an amount, transaction, or discrepancy."
http://en.wikipedia.org/wiki/Materiality_(auditing)
http://www.sec.gov/interps/account/sab99.htm
http://www.asz.hu/publications/2005-01-03/audit-terminology/...
Ezek illeszkednek is az angol definícióhoz:
"Materiality is a concept or convention within auditing and accounting relating to the importance/significance of an amount, transaction, or discrepancy."
http://en.wikipedia.org/wiki/Materiality_(auditing)
http://www.sec.gov/interps/account/sab99.htm
4 KudoZ points awarded for this answer.
Comment: "Nagyon köszönöm, Ildikó."
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