审计重要性水平与审计风险的关系

The Relationship Between Audit Materiality Level and Audit Risk

审计重要性水平和审计风险之间的关系对审计的成败具有决定性的影响,如何正确理解两者之间的关系对于审计的事务工作者和理论学习者来说是非常重要的,就此对审计重要性水平与审计风险之间的关系进行了分析与讨论。

The relationship between the level of audit importance and audit risk has a decisive effect on the success or failure of the audit, how to correctly understand the relationship between the two is very important for auditing affairs workers and theoretical learners, on the relationship between importance level and the audit risk are analyzed and discussed.