论重要性与审计风险的反向关系及其应用

The Inverse Relationship and Apply between Materiality and Audit Risk.

重要性与审计风险是现代审计中两个重要理论基石。本文阐述的是二者的反向关系及其在注册会计师审计中的应用。

The materiality and audit risk are two important bases in modern auditing,. This paper analyses the inverse .relationship and apply,between materiality and audit risk during the CPA' audit.