浅谈会计报表审计中的重要性水平

Some Thoughts on the Important Level of Audit in Declaration Form

为了提高审计工作效率 ,保证审计质量 ,注册会计师在审计过程中应当运用重要性原则。但如何正确理解重要性的概念 ,如何确定合理的重要性水平 ,却是在会计报表审计实务中面临的现实问题。本文从对重要性概念的理解、报表层次、账户及交易层次的重要性水平的确定几方面阐述了解决这一问题的对策。

For increasing the officiency of auditing work, guaranteeing the quality of auditing, registerde accountants snust apply essential regnlation. But how to under stand the concelt of essential, how to set reasonable significance seandard, is a practicale problem in accountant forms. This artilcl elaborates these problems.