论重要性原则与会计报表真实性审计  

A Comment on the Relationship between Important Principle and Authenticity Audit of Accounting Statement

作　　者：余春宏[1] 吴秋生[1] 

机构地区：[1]山西财经大学,山西太原030012

出　　处：《山西财经大学学报》2000年第1期76-78,共3页Journal of Shanxi University of Finance and Economics

摘　　要：会计报表真实性审计 ,就是要查明会计报表中是否有重要的错报或漏报。重要性原则在会计报表公允真实性审计中 ,是通过确定和运用重要性标准 ,即性质标准和金额标准来实现的。制定审计计划和评价实质性测试结果 ,是重要性原则在会计报表公允真实性审计中的运用。Realistic Audit of Accounting Statement Means We Want to Examine Clearly Whether There Are Significant Mistaken Reports or Missing Reports in Accounting Statement.In Fair and Reality Audit the Important Principle Through Fix and Make Use of Important Standard (Standard of Quality and Standard of Amount of Money)to Realize It.Formulate Audit Plan and Appraise Substantial Examination Result Is the Important Principle Used in the Fair and Reality Audit of Accounting Statement.

关 键 词：重要性原则 会计报表 真实性审计 

分 类 号：F239.0[经济管理—会计学] F231.5[经济管理—国民经济]