试论审计重要性在现代风险导向审计中的运用

Discussion on the Importance of Auditing and its Using in Modern Risk-oriented Audit

审计重要性是审计理论和实务中的核心概念,合理确定重要性水平对于控制审计风险和提高审计工作的效率和效果具有十分重要的作用。在现代风险导向审计下,审计重要性的作用不仅不能被弱化,反而更应该加强。注册会计师应当在计划审计工作时对重要性水平进行评估,并在审计实施阶段根据情况的变化进行适当修改,在审计工作结束前评价错报的严重程度以支持将要发表的审计意见。

Audit materiality is the core concept of audit theory and audit practice. A due definition of the level of audit materiality is of key importance to control audit risk and improve audit efficiency and audit outcome. In the light of risk-oriented audit, the role of audit materiality should be strengthened rather than be weakened. Certified Public Accountant should evaluate the level of audit materiality when planning an audit, modify audit materiahty according to the changing situation in the audit process and evaluate the degree of misreport for the propose of supporting the final conclusion before the end of the audit.