Zh-hans:重要性

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1. Materiality 重要性是指界定特定事项总体上对组织相对重要或重要的一个词语。(会计信息漏报或错报的严重程度,在特定环境下足以改变或影响任何一位理性决策者依赖这些信息所作的判断)


BCMBoK Competency Level
BCMBoK 7: Program Management CL 2A: Intermediate (BCM Audit)

(Source: Business Continuity Management Institute - BCM Institute)