threshold for clearly trivial misstatements

[VIII]

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Контекст:
Materiality levels
We have determined the component performance materiality and the threshold for clearly trivial misstatements for your engagement. Those amounts are included in schedule B-2 of these instructions .......

The threshold for clearly trivial misstatements is the amount below which misstatements need not to be accumulated during the audit of the component financial information. Corrected and uncorrected misstatements above the threshold for clearly trivial misstatements should be reported on your Summary of identified misstatements.

An audit for group audit purposes consists of an audit of the financial information of OOO __ in accordance with ISAs, using the following materiality levels:
• performance materiality _______ thousand EUR
• and threshold for clearly trivial misstatements ______thousand EUR.