understandability

understandability
The comprehension of a matter. Understandability is central to auditing in two senses: (i) An auditor is unable to perform satisfactory auditing duties in relation to an organization, activity, or asset if it is beyond his or her comprehension; and (ii) the significance of *audit evidence must be open to objective perception. Understandability is also central to the *fair presentation of *financial statements.

Auditor's dictionary. 2014.

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Look at other dictionaries:

  • understandability — index coherence Burton s Legal Thesaurus. William C. Burton. 2006 …   Law dictionary

  • understandability — noun see understand …   New Collegiate Dictionary

  • understandability — See understandable. * * * …   Universalium

  • understandability — noun The property of being understandable …   Wiktionary

  • understandability — n. quality of being comprehendible; condition of being understandable …   English contemporary dictionary

  • understandability — The accounting principle that the financial information provided by a company should be such that its significance is capable of being perceived by a person with a reasonable knowledge of business and accounting and a willingness to study it with …   Accounting dictionary

  • understandability — The accounting principle that the financial information provided by a company should be such that its significance is capable of being perceived by a person with a reasonable knowledge of business and accounting and a willingness to study it with …   Big dictionary of business and management

  • understandability — un·der·stand·abil·i·ty …   English syllables

  • understandability — noun the quality of comprehensible language or thought • Syn: ↑comprehensibility • Ant: ↑incomprehensibility (for: ↑comprehensibility) • Derivationally related forms: ↑understandable, ↑ …   Useful english dictionary

  • understandable — understandability, n. understandably, adv. /un deuhr stan deuh beuhl/, adj. capable of being understood; comprehensible. [1350 1400; ME: orig., capable of understanding; see UNDERSTAND, ABLE] * * * …   Universalium

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