财务报表鉴证业务中重要性实质及其应用研究

Research about the nature of importance in the financial statement verification business and application

财务报表鉴证业务计划、实施、结论整个过程与重要性密不可分,重要性水平的制定以及其与实际金额的比较分析对整个审计业务至关重要。文章通过阐述重要性内涵实质,并分析重要性与审计计划、过程、结论之间联系,提出重要性概念如何在财务报表鉴证业务中应用的清晰思路,以给审计业务人员提供审计指引。

The plan,implement,conclusion of financial statements authentication business is closely with the importance,the importance level and its comparative and analysis with the actual amount is very important to the whole audit services.In this paper,the author put forward how the concepts of importance applied in the financial statements authentication business through analyzing the essence of importance and the relation between auditing plan, process, conclusion and importance,providing audit guidelines to the auditors.