论审计重要性及其对审计风险的影响
摘 要:审计重要性和审计风险是现代审计理论中的两个核心概
念, 对它们的判断和运用贯穿于整个审计过程中. 注册会计师在审
计过程中应充分考虑审计重要性和审计风险:在了解和评价内部控
制时, 在实施审计程序时, 在判断审计证据的充分适当时, 都要关注
审计重要性和审计风险.
关键词： 审计重要性; 重要性水平; 审计风险
abstract: audit materiality and audit risk is the modern
audit theory in two core concepts, their judgment and use
throughout the audit process. in auditing process should give
full consideration to the importance of the audit and audit
risk: understanding and evaluation of internal control, in
the implementation of audit procedures, in the judgment of
audit evidence sufficient appropriate, we need to pay
attention to the importance of the audit and audit risk.
key words: the importance of auditing importance level;
audit risk;
中图分类号：e232.6
一、重要性与重要性水平
我国独立审计准则对重要性的定义是：“本准则所称重要性，是指
被审计单位会计报表中错报或漏报的严重程度，这一程度在特定环