析重要性在国家审计中的应用

Analysis of Applying Materiality in Government Audit

重要性是现代审计理论与实务中的一个关键概念 ,我国新修订的《国家审计基本准则》也引入了该概念。本文探讨审计重要性概念并揭示了审计重要性与会计重要性一致的原因 ;在我国国家审计中如何根据不同的审计类型确定重要性水平 ;如何在审计中运用重要性概念 ;当前运用重要性概念存在的主要问题以及可能引发的问题。

Materiality is a key concept in modern audit theory and practice and it is first introduced into the modification of Basic Standards of Government Audit of the People's Republic of China lately.The author has studied the materiality concept and disclosed why the auditing materiality is as same as the accounting materiality.How to establish an acceptable materiality level according to the difference audit type.How to apply the materiality concept during audit.What problem has in applying materiality concept currently and what problem may be resulted from.