谈对审计重要性的理解

On the Understanding of the Importance of Audit

审计重要性是具体环境下对错报金额和性质的判断。在企业审计中提高审计效率与降低审计风险的矛盾日益突出,解决的关键在于合理确定审计的重要性水平。审计重要性水平作为一项重要的专业判断贯穿于整个审计过程。在不同的审计阶段,审计重要性与审计风险的关系都会对审计程序产生影响。

The audit of the importance of specific circumstances are right or wrong amount and nature of reported judgments. In the enterprise audit improve audit efficiency and reduce audit risk is becoming increasingly prominent, the key to a reasonable solution to determine the importance of the level of audit. The importance of the level of audit as an important professional judgments throughout the audit process. In different stages of the audit, the importance of audit and the relationship between audit risk will have an impact on the audit procedures.