重要性水平在审计实务中应重视的几个问题

Questions Neglected Concerning the Level of Materiality in Audit Practice

本文阐述了重要性水平在审计实务应用中应重视的几个问题,对审计实务中重要性水平的正确应用有一定的指导作用。

This paper analyses some neglected questions about the level of materiality, which displays some instructive role in application of the level of materiality and improves the quality of audit practice.