论审计实务中的重要性原则  

Discussing the Important Principle of Audit

作　　者：代美侠[1] 

机构地区：[1]安徽冶金科技职业学院经管系,安徽马鞍山243000

出　　处：《安徽冶金科技职业学院学报》2008年第1期83-87,共5页Journal of Anhui Vocational College of Metallurgy and Technology

摘　　要：重要性原则是审计理论与实务中的一个基础概念和基本原则,在审计理论与实务中有着十分广泛的运用,对审计意见的形成具有重要作用。就审计中重要性的定义及其在实务中的运用进行了分析,以便更好地理解其内涵及对实务的深远影响。The important principle is a practice foundation concept and the basic principle in the audit theory , and it has the extremely widespread utilization in the audit theory and the practice, to audits the opinion the formation to have the vital role. This article analyzes the definition of importance and utilization in the solid service, in order to understand its connotation and profound influence to the solid service well.

关 键 词：重要性原则 重要性水平 审计 

分 类 号：F239.0[经济管理—会计学]