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论政府部门财务报告审计重要性 被引量:2
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作者 郑石桥 《会计之友》 北大核心 2021年第8期155-160,F0003,共7页
审计重要性是“如何审计”的核心要件之一,文章以经典审计理论为基础,以命题论证型取证模式为背景,提出政府部门财务报告审计重要性的理论框架。在政府部门财务报告财务信息审计重要性部分,阐释了什么是财务信息审计重要性、为什么要使... 审计重要性是“如何审计”的核心要件之一,文章以经典审计理论为基础,以命题论证型取证模式为背景,提出政府部门财务报告审计重要性的理论框架。在政府部门财务报告财务信息审计重要性部分,阐释了什么是财务信息审计重要性、为什么要使用财务信息审计重要性,在财务信息审计计划阶段、实施阶段和评价阶段如何应用重要性这些问题;在政府部门财务报告内部控制审计重要性部分,阐释了政府部门财务报告内部控制缺陷及等级划分,政府部门财务报告内部控制缺陷等级认定的逻辑步骤、定性标准及定量标准这些问题。 展开更多
关键词 审计重要性 数量重要性 性质重要性 财务信息审计重要性 财务报告内部控制审计重要性
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如何确定重要性数量水平——论审计风险与重要性的关系 被引量:4
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作者 樊子君 《财务与会计》 2000年第1期46-48,共3页
现代审计不仅重视审计质量,同时也讲求审计效率。这使得重要性概念在审计中的地位日益突出,而运用重要性概念必然导致审计风险的发生。
关键词 审计风险 重要性 重要性数量水平 确定 概念界定
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Construction of a microsatellite-based genetic linkage map for half-smooth tongue sole Cynoglossus semilaevis 被引量:1
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作者 Wentao SONG Guidong MIAO +5 位作者 Yongwei ZHAO Yuze NIU Renyi PANG Xiaolin LIAO Changwei SHAO Songlin CHEN 《Current Zoology》 SCIE CAS CSCD 2013年第1期99-108,共10页
The half-smooth tongue sole Cynoglossus semilaevis is an important cultured marine fish and a promising model fish for the study of sex determination. Sex-specific genetic linkage maps of half-smooth tongue sole were ... The half-smooth tongue sole Cynoglossus semilaevis is an important cultured marine fish and a promising model fish for the study of sex determination. Sex-specific genetic linkage maps of half-smooth tongue sole were developed with 567 mark- ers (565 microsatellite markers and two SCAR markers). The parents and F1 progeny (92 individuals) were used as segregating populations. The female map was composed of 480 markers in 21 linkage groups, covering a total of 1388.1 cM, with an average interval 3.06 cM between markers. The male map consisted of 417 markers in 21 linkage groups, spanning 1480.9 cM, with an average interval of 3.75 cM. The female and male maps had 474 and 416 unique positions, respectively. The genome length of half-smooth tongue sole was estimated to be 1522.9 cM for females and 1649.1cM for males. Based on estimations of map length, the female and male maps covered 91.1% and 89.8% of the genome, respectively. Furthermore, two female-specific SCAR mark- ers, f-382 and f-783, were mapped on LG15f (linkage group 15 in female maps). The present study presents a mid-density genetic linkage map for half-smooth tongue sole. These improved genetic linkage maps may facilitate systematic genome searches to identify quantitative trait loci (QTL), such as disease resistance, growth and sex-related traits, and are very useful for marker-assisted selection breeding programs for economically important traits in half-smooth tongue sole [Current Zoology 59 (1): 99-108, 2013]. 展开更多
关键词 Half-smooth tongue sole Cynoglossus semilaevis MICROSATELLITE Genetic linkage map MAS
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