审计重要性水平的确定与应用

The Definition and Application of the Auditing Materiality

重要性水平的确定方法是风险基础审计的重要内容。在实际工作中,重要性水平的确定与应用是一个难点。拟从政府审计实务的角度,探讨重要性水平的含义以及在审计工作中如何确定与应用。

One of the risk auditing tasks is to define the auditing materiality. And the definition and application of the auditing materiality can be regarded as one of the difficulties in the practical auditing work, This article discusses the definition and the application of the auditing materiality from the governmental auditing practice angle .