重要性水平

提出了在网络审计中应用重要性水平要考虑的几个问题。

The author put forward some questions to which we must pay attention in the materiality of network auditing .

本文试从审计实务中有关重要性水平、审计风险、审计证据及审计报告类型方面简要论述了CPA职业判断的应用，为进一步深入的研究打下了基础。

The pa - per states the application of audit judgments on the level of materiality , audit risks 、 audit evidences and the style of audit report , which lay a good foundation for further study .

CPA能否恰当运用重要性水平，直接影响到审计工作的效率与效果。

Whether applying the importance level properly or not exerts a great influence on efficient and effect in auditing .

浅谈会计报表审计中的重要性水平

Some Thoughts on the Important Level of Audit in Declaration Form

审计重要性水平、事务所规模与审计意见

Audit Materiality Level , Accounting Firm Size and Audit Opinion

估计审计重要性水平影响审计成本。

Estimated auditing materiality level affects auditing cost .

在我国国家审计中如何根据不同的审计类型确定重要性水平；

How to establish an acceptable materiality level according to the difference audit type .

重要性水平职业判断浅议

On the Importance Level of Professional Estimation

重要性水平的表现形式是金额额度。

The level of importance is shown in the form of fixed amount of money .

当可以获得计划重要性水平决策辅助工具的时候，这些判断会更加谨慎和有更高程度的共识性。

These judgments were more conservative and consensus when the planning materiality decision aid was available .

会计报表层的重要性水平是判断会计报表公允与否的标准；

Materiality level for financial statements is the standard to judge the fairness of financial statements .

对审计重要性水平问题的思考

Thinking of Auditing Importance Level

在当前，我国审计市场存在审计期望差距除了审计产品的品质不高以外，还来自审计中对审计重要性水平的运用。

Inferior quality of audit and auditor 's application of materiality level contribute to the expectation gap currently .

审计重要性水平具有数量和质量方面特征，它的合理确定将大大提高反洗钱审计的效率和上报可疑交易线索的的质量。

The materiality level has both quality and quantity characteristics , which can greatly improve the efficiency of anti-money laundering .

数据分析的结果表明不同类型和地理位置的零售客户对测量量表各题项的评分不尽相同，物流服务质量各维度对零售客户总体满意度的重要性水平也不同。

The data analysis suggests that different types and different addresses of retail customers have different levels of satisfaction of the measuring items .

审计人员和会计师事务所作为经济人，在估计审计重要性水平时必然受到利润最大化的制约。

As economic man , when estimating auditing materiality level the auditor and accounting firm are leaded by the aim of maximizing profit .

随着我国审计事业的不断发展，审计重要性水平问题日益为人们所关注。

With the development of auditing work in China , the issue of auditing importance level has increasingly attracted the attention of the public .

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。

It is the starting point and goal for gasping audit materiality and its level to reduce audit risk and avoid legal responsibility effectively .

审计风险的高低取决于重要性水平的判断，但重要性水平的高低也受审计风险的影响。

The level of auditing risk rests with the judgement of materiality , however , the level of materiality is also effected by auditing risk .

文中还得出系统重要性水平与边际期望损失、杠杆率和资产规模等因素相关，且杠杆率是最重要的因素。

The level of systemic importance , marginal expected loss and leverage are correlated to asset size , and leverage is the most important factor .

在审计过程中，能否做到合理地确定审计的重要性水平，直接关系到该次审计是否能够得以顺利地实施。

In the course of auditing , whether the importance level can be appropriately identified directly influences whether the auditing work can be smoothly carried out .

在分析审计重要性水平的四大特征和揭示影响审计重要性水平的五大因素的基础上，探究了确定审计重要性水平应关注的问题。

On the basis of analyzing the four features of auditing importance level and revealing the five factors influencing it , this paper explores some issues in identifying auditing importance level .

本文阐述了重要性水平在审计实务应用中应重视的几个问题，对审计实务中重要性水平的正确应用有一定的指导作用。

This paper analyses some neglected questions about the level of materiality , which displays some instructive role in application of the level of materiality and improves the quality of audit practice .

从确定重要性水平、分析性程序及评估重大错报风险三方面来分析计划阶段的职业判断。

The professional judgments of the audit planning stage are : determine the level of importance , determine the planning phase of the analytical procedures and assess the the risks of material misstatement .

确定重要性水平的目的在于估计财务报表的可容忍误差、确定审计范围、评价已知误差和可能误差对财务报表的影响。

The aim to define importance is to assess proper deviation in financial reports , to define audit range and to assess the influence of expected deviation and possible deviation on financial reports .

结果显示：在一般性财务报表审计业务和并购审计业务中，影响重大错报风险因素相对重要性水平有所不同。

The results showed that : it is quite different on the significance level of the influencing factors on the significant misstatements between the general Financial Statement audit and Merger and Acquisition audit .

我们用实验方法研究了责任压力对审计人员重要性水平判断的影响。我们检验了增加的责任压力是否增加了审计判断的谨慎性、共识性和努力程度。

We use experimental approach to investigates the effects of differential accountability pressure strength on auditors ' materiality judgments . We evaluate whether incremental levels of accountability increase judgment conservatism , decreases judgment variability , and increase effort .

在我国独立审计中对会计师事务所和注册会计师身份的认定、重要性水平的判断、运用合适的审计程序获取充分适当的审计证据、签署审计报告的日期等方面都体现了这一原则。

The principle can be used in affirming the qualification of CPA firms and CPA , judging level of significance , obtaining enough and suitable audit evidence with proper audit methods and signing the date of audit report independently .

通过实务中的案例全面阐释和分析了数据风险导向审计模式的主要工作流程、审计测试内容和风险控制方法，并在此基础上以重要性水平为标准设计了数据风险绩效考核指标。

Next , the whole audit working flow , audit test contents and risk controlling methods are analyzed using the cases in audit practice . And the indicators of risk performance assessment are designed on basis of the materiality level .

注册会计师可以根据重要性水平规划审计工作，确定审计范围，设计样本规模，评价审计结果并对会计报表发表审计意见。

The certified accountant can plan the audit work according to the importance level , confirm that audits the range , design the scale of samples , Appraise and audit the result and publish the suggestion of auditing on the accounting statement .