| 独立审计重要性水平估计的经济学分析 |
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| 引用本文： | 刘占稳,郑皓,李国俊. 独立审计重要性水平估计的经济学分析[J]. 杭州电子科技大学学报, 2005, 25(2): 81-84 |
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| 作者姓名： | 刘占稳 郑皓 李国俊 |
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| 作者单位： | 杭州电子科技大学财经学院,浙江,杭州,310018 |
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| 摘 要： | 估计审计重要性水平影响审计成本。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。通过经济学分析得出两种审计收费形式下使审计利润最大化的最优估计重要性水平，并得出几点有益启示。
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| 关 键 词： | 独立审计 估计重要性水平 审计成本 经济学 |
| 文章编号： | 1001-9146(2005)02-0081-04 |
The Economic Analysis on Estimated auditing Materiality Level in Independent Auditing |
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| LIU Zhan-Wen,Zheng Hao,LI Guo-jun. The Economic Analysis on Estimated auditing Materiality Level in Independent Auditing[J]. Journal of Hangzhou Dianzi University, 2005, 25(2): 81-84 |
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| Authors: | LIU Zhan-Wen Zheng Hao LI Guo-jun |
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| Abstract: | Estimated auditing materiality level affects auditing cost. As economic man, when estimating auditing materiality level the auditor and accounting firm are leaded by the aim of maximizing profit. Through economic analysis find the optimal estimated materiality level under two charge forms. On the basis of analysing the best estimated materiality level get several beneficial conclusion and enlightenment. |
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| Keywords: | independent auditing estimated materiality level auditing cost economics |
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