摘要
审计重要性与审计重要性水平,是现代审计理论研究的前沿问题,应从一般和特殊两个方面认识,并且从原则要求、程序性一般要求、特别提示和专门具体要求等不同层次和不同角度把握审计重要性及其特征。有效地降低审计风险与规避法律责任是运用审计重要性水平的出发点和归宿。
The study on audit materiality and its level is a very important field in modern audit theory. It is essential to grasp it from different points of view, such as principle requirement, procedure requirement, special consideration, special and concrete requirements. It is the starting point and goal for gasping audit materiality and its level to reduce audit risk and avoid legal responsibility effectively.
出处
《审计与经济研究》
北大核心
2003年第3期10-13,共4页
Journal of Audit & Economics
基金
中华人民共和国教育部人文社会科学研究资助项目:中国人力资本的定价(0lJA630034)
