论审计重要性对审计风险的影响

The Influence of Audit Materiality on Audit Risk

审计重要性和审计风险是审计理论的两个核心概念,对它们的判断与运用贯穿于整个审计过程,重要性水平是审计重要性的量化,主观重要性水平与客观重要性水平的趋同与偏离从不同角度影响着审计风险。

Audit materiality and audit risk are two core concepts in audit theory. Judging and using them cover the entire process of audit. Materiality level is quantity of audit materiality. Subjective materiality and objective materiality affect audit risk in different aspects.