重要性原则在审计中的应用

从分析重要性的特定概念入手,论述了重要性原则在编制审计计划、收集审计证据、评估审计风险、发表审计意见中的不同应用,并根据重要性原则对审计工作的影响,指出应用重要性原则,必须切实提高审计人员对重要性的专业判断能力,其中降低审计风险是其确定重要性水平的出发点,减少或规避法律责任是确定其重要性水平的归宿。

Application of Importance Principle into Auditing

This paper introduces the concept of importance principle, and discusses its application to the making of auditing plans, the collection of auditing proofs, the evaluation of auditing risks and the release of opinions on audit. In respect to its influence upon auditing work, the author points out that professional auditors must improve their ability of professional judgment on the degree of importance when applying the principle. In determining the degree of importance, they should set off to lower the auditing risk and try their best to shrink legal responsibilities.