论重要性水平与审计风险之间的关系

On the Relationship between Audit Materiality and its Level and Audit Risk

"重要性"是现代审计理论和实务中一个非常重要的概念,重要性的具体标准,称为重要性水平。本文对重要性水平与审计风险之间的关系进行了深入的分析,不仅说明了二者之间的反向关系,而且也揭示了二者之间的正向关系;审计风险的高低取决于重要性水平的判断,但重要性水平的高低也受审计风险的影响。总之,正确理解重要性水平与审计风险之间的关系,对准确地把握中国注册会计师执业准则的相关内容,合理确定审计程序,降低审计风险,提高审计质量,具有重要意义。

Aduit materiality and its level is a very important conception in modem auditing theory and practice, and the concrete standard of adult materiality is called aduit materiality level. This paper is to discuss the relationship between audit materiality level and audit risk, exposing both of the inverse relationship and positive relations between them. The degree of audit risk depends on the judgment of audit materiality, while it is affected by audit risk. In a word, it is significant to understand correctly the relationship between audit materiality and its level and audit risk, because it helps learn about the related content of the principles of registered accountants in practice, helps them set up reasonable auditing procedures, lowering down audit risk, and improve audit quality.