审计重要性发展的历史透视被引量：1

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摘要本文结合审计模式的演进,对审计重要性的产生与发展进行了历史研究,认为账项导向审计阶段是审计重要性的萌芽和初步发展阶段;在制度导向审计阶段,重要性在审计准则中的地位正式确立;在风险导向审计阶段,审计重要性成为风险评估的核心概念,并逐渐成为指导审计师风险导向审计的核心理念。

作者毛敏

机构地区南京财经大学审计系中南财经政法大学

出处《会计论坛》 2009年第1期92-99,共8页 Accounting Forum

关键词审计模式审计重要性风险导向审计

参考文献13

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