独立审计重要性水平估计的经济学分析

The Economic Analysis on Estimated Auditing Materiality Level in Independent Auditing

估计审计重要性水平影响审计成本。审计人员和会计师事务所作为经济人,在估计审计重要性水平时必然受到利润最大化的制约。通过经济学分析得出两种审计收费形式下使审计利润最大化的最优估计重要性水平,并得出几点有益启示。

Estimated auditing materiality level affects auditing cost. As economic man, when estimating auditing materiality level the auditor and accounting firm are leaded by the aim of maximizing profit. Through economic analysis find the optimal estimated materiality level under two charge forms. On the basis of analysing the best estimated materiality level get several beneficial conclusion and enlightenment.