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重要性水平在审计中的确定和运用

The Importance of the Level of Audit to Identify and Use
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摘要 重要性水平是审计学的一个基本概念,重要性水平运用贯穿于整个审计过程,对于科学地制定审计计划、确定抽查的样本规模和提出审计意见都有重要影响。恰当确定和应用重要性水平对于提高审计效率、防范审计风险至关重要。 Audit materiality and its level is a very important conception,which is used throughout the whole stage of the audit.Also,it has great effect on developing the audit plans,determining the random sample scale and giving audit opinion.To properly determine and use it is important to improve the efficiency of audit and resist the risk in audit.
作者 皇甫亚楠
出处 《商丘职业技术学院学报》 2009年第4期45-46,共2页 JOURNAL OF SHANGQIU POLYTECHNIC
关键词 重要性水平 财务报表层次重要性 各类交易、账户余额、列报认定层次重要性 Audit materiality and its level The importance of various types of financial statements account balance The importance of reporting that the level
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