| 审计重要性水平确定与运用中的相关问题 |
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| 引用本文： | 郑波. 审计重要性水平确定与运用中的相关问题[J]. 辽东学院学报(社会科学版), 2012, 14(3): 102-106 |
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| 作者姓名： | 郑波 |
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| 作者单位： | 辽东学院会计学院,辽宁丹东,118001 |
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| 摘 要： | 对如何理解审计重要性做了阐释。在此基础上,分析了注册会计师在计算会计报表层次以及各类交易、账户余额重要性水平时存在的问题,最后针对审计实务中如何恰当地确定重要性水平提出了建议。
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| 关 键 词： | 审计 审计重要性 审计准则 注册会计师 错报 |
Some Comments on Determination and Application of Audit Materiality Level |
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| ZHENG Bo. Some Comments on Determination and Application of Audit Materiality Level[J]. Journal of Liaodong University :Social Sciences, 2012, 14(3): 102-106 |
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| Authors: | ZHENG Bo |
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| Affiliation: | ZHENG Bo(School of Accounting,Eastern Liaoning University,Dandong 118001,China) |
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| Abstract: | How to understand the concept of audit materiality is discussed.Further more,problems in auditing practice of a CPA,such as the determination of audit materiality level for accounting statement and balance of trade and account,are analyzed.Accordingly,some measures are proposed. |
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| Keywords: | audit audit materiality auditing standards CPA misrepresentation |
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