审计重要性标准习惯性表述的分析与改进

Analysis on the Current Statement of Auditing Materiality and Its Improvement

长期以来,在我国的审计实务中,习惯使用重要性水平作为重要性的标准,并将重要性水平的量化标准等同于允许财务报告错报金额。这种表述与审计重要性概念中的重要性含义存在逻辑上的不一致。本文对这种不一致进行分析并提出了改进建议。

In the auditing practice of China, auditor often use the materiality thresholds for ＂level of materiality＂. However, there is no logic consistency between the statement and the meaning of auditing materiality. This paper analyze the logic inconsistency and give the improving opinions.