审计重要性水平确定与运用中的相关问题

Some Comments on Determination and Application of Audit Materiality Level

对如何理解审计重要性做了阐释。在此基础上,分析了注册会计师在计算会计报表层次以及各类交易、账户余额重要性水平时存在的问题,最后针对审计实务中如何恰当地确定重要性水平提出了建议。

How to understand the concept of audit materiality is discussed. Further more, problems in auditing practice of a CPA, such as the determination of audit materiality level for accounting statement and balance of trade and account, are analyzed. Accordingly, some measures are proposed.