重要性水平职业判断浅议

On the Importance Level of Professional Estimation

文章论述了注册会计师对重要性水平的职业判断,认为重要性水平是出具审计意见的重要依据。注册会计师正确理解并合理恰当运用重要性水平是提高审计质量的有效途径。注册会计师对重要性水平的职业判断关键要掌握在编制审计计划和评价审计结果时对重要性水平的判断,其中重点对会计报表层次重要性水平的职业判断和对账户、交易层次的重要性水平职业判断。并着重强调了确定两个层次重要性水平时影响审计职业判断质量的一些关键因素。

The essay fucuses on the importance level of professional estimation by a certified public accoutant. The writer thought it crucial for the certified accoutant to understand and apply the importance level of professional estimation, which proves to be an effective way to improve the present auditing level. The key of professional judgement by a certified accoutant while auditing and evaluating lies in the accoutant＇s judgement on the importance level of accounting reports and transaction characteristics.