olemus
auditistandardite kontekstis: arvestatav, st keskmise tähtsusega, mitte tingimata kaalukas, st mitte suurima tähtsusega
= in the context of auditing standards: significant, i.e. of medium importance, not of the highest importance

Wiktionary, adj:
3. having a noticeable or major effect
4. reasonably large in number or amount