论审计重要性、审计风险和审计证据的联系  

The Connection among Audit Importance Audit Risk and Auditing Accordances

作　　者：方芳[1] 马宁[1] 

机构地区：[1]北京交通大学经济管理学院,北京100094

出　　处：《唐山师范学院学报》2004年第2期103-104,共2页Journal of Tangshan Normal University

摘　　要：会计师事务所接受委托,注册会计师从事审计工作,其目的是要通过实施适当的审计程序,以收集充分适当的审计证据,从而将审计风险降低到可接受的水平,对所审计的会计报表发表审计意见。在整个审计过程中,有三个概念至关重要:重要性、审计风险和审计证据。这三个概念并不是相互独立的,而是有着紧密联系。The aim for an accounting firm accepts a commission and a CPA accepts an auditing job is to collect enough auditing accordances through audit procedure and then to make the audit risk accepted, to give his opinions about the accounting statements which are audited. Through the whole audit procedure, there are three conceptions, which are very important, they are: audit importance, audit risk and auditing accordances. They are not independent but related.

关 键 词：审计风险 审计证据 审计重要性 会计报表 

分 类 号：F239[经济管理—会计学]