审计重要性水平的影响因素研究

Research of audit importance level's influence factor

作为一项重要的职业判断,审计重要性水平的确定关系到审计计划的编制、审计风险的防范以及审计的成败。审计重要性水平是审计重要性的数量表示,是一个数量门槛或金额临界点。本文研究了重要性水平的影响因素,找出了审计风险和审计成本、被审计单位的规模、会计事务所的规模和声誉、审计师的素质以及利害关系人等几个影响重要性水平确定的关键因素。

As an important professional judgment, the determination of audit materiality level is related to the compilation of audit plan. the prevention of audit risks and the success of audit activities, Audit materiality level is the quantity of audit materiality; it is the threshold of error. The research would find out the crucial factors influencing the determination of audit materiality level： audit risks, audit costs, the scale of the entity, the scale and reputation of the Accounting firm. the quality of the auditors. interested parties, and so on.