如何确定审计重要性  

How to Identify the Audit Importance Level

作　　者：王磊[1] 张海晓[1] 姜力琳[1] 

机构地区：[1]山东商务职业学院,烟台264670

出　　处：《价值工程》2009年第7期158-160,共3页Value Engineering

摘　　要：随着审计不断发展,审计重要性逐步引起人们重视。重要性水平的应用贯穿于整个审计过程始终,对于科学地制定审计计划、确定抽查的样本规模和提出审计评价意见都有重要影响。如何恰当理解和应用重要性水平对于提高审计效率、防范审计风险至关重要。在审计过程中,能否做到合理地确定审计的重要性水平,直接关系到审计是否能够得以顺利地实施。With the development of auditing work in China, the issue of auditing importance level has increasingly attracted the attention of the public. In the course of auditing, whether the importance level can be appropriately identified directly influences whether the auditing work can be carried out. This paper explores some issues in identifying auditing importance.

关 键 词：审计 审计重要性 会计报表 

分 类 号：F239.0[经济管理—会计学]