摘要
重要性水平是现代审计理论和实务中一个非常重要的概念。正确理解重要性水平与审计风险之间的关系,对准确把握中国注册会计师执业准则的相关内容,合理确定审计程序,降低审计风险,提高审计效率具有重要意义。
Importance level is a very important concept in modern auditing theory.It has important significance that understands the relationship between audit risk and importance level for grasp related content of the rule of Chinese CPA,determine the audit procedures,reduce the audit risk and improve audit efficiency.
出处
《长春金融高等专科学校学报》
2013年第1期32-35,共4页
Journal of Changchun Finance College
关键词
审计重要性
审计风险
正比关系
反比关系
the importance of audit
audit risk
direct proportion
reciprocal proportion
