“重要性”概念在会计学和审计学中的比较

Comparative Study on Importance Concepts in Accounting and Auditing

重要性原则的运用,对会计信息披露和审计意见的形成、对经济活动和经营决策有重大影响的关键性问题的核算、对简化核算工作、保证会计信息质量,以及实施以评审内部控制为基础的现代审计方法等,都具有十分重要的意义。我们对重要性的研究应从重要性的基本概念出发。

The practice of importance principles has very irfluenee on accounting information disclosure, and the formation of audit signifi- cance influence advices, the check of the key words for the economic activity and decision, the simplification of cheek, the insurance of accounting information quality, and the modem audit way based on the internal control of the judgment. The study on the importance should begin with the basic concept importance.