重要性概念在财务报表审计工作中的运用

Application of importance concept in financial report audit work

随着我国市场经济的不断发展,市场对财务报表审计结果的需求也日趋强烈,重要性在财务报表审计中有极其重要的作用。确定重要性水平的目的在于估计财务报表的可容忍误差、确定审计范围、评价已知误差和可能误差对财务报表的影响。

With the development of China＇s market economy, market needs audit of financial report and importance plays great role in financialreport audit. The aim to define importance is to assess proper deviation in financial reports, to define audit range and to assess the influence of expected deviation and possible deviation on financial reports.