国家审计与审计重要性水平研究

Research on state audit and the importance of audit materiality levels

随着政治经济的快速发展,国家审计以其强制性、权威性和独立性的特点,在经济活动和国家权力方面起到巨大的作用;另外,审计实务工作也依赖于对审计重要性水平的运用。从目前的研究情况看,关于国家审计和审计重要性水平之间的关系的研究较少。文章旨在对国家审计和审计重要性以及两者之间的关系进行研究,以期对我国国家审计后续发展和审计重要性水平判断有所启示.

With the rapid development of political economy,state audit,with its mandatory,authoritative and independent characteristics,plays a huge role in economic activities and state power.On the other hand,audit practice also relies on the application of audit materiality levels.From the current research situation,there are few studies on the relationship between state audit and audit importance level.The purpose of this paper is to study state audit and audit importance as well as the relationship between the two,in order to provide some enlightenment for the follow-up development of state audit and the judgment of audit importance level.