试论我国审计重要性准则的运用

Research on the application of the audit importance standard

随着审计方法由详细审计转变为抽样审计,"审计重要性"在注册会计师的审计中运用越来越频繁。分析了我国审计重要性准则运用的现状及原因,在此基础上提出了审计重要性准则运用的具体设想。

With the audit methods changing from the detailed audit to the sampling audit, the usage of ＂the audit importance＂ in CPA is more and more frequent. This paper analyzes the present condition of audit and reasons of the ＂importance usage＂ in our country. On this foundation, puts forward conceit of the audit importance standard.