| 试论我国审计重要性准则的运用 |
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| 引用本文： | 郝北平.试论我国审计重要性准则的运用[J].西安邮电学院学报,2009,14(2):84-86. |
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| 作者姓名： | 郝北平 |
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| 作者单位： | 陕西能源职业技术学院,经济管理系,陕西,西安,710068 |
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| 摘 要： | 随着审计方法由详细审计转变为抽样审计,"审计重要性"在注册会计师的审计中运用越来越频繁。分析了我国审计重要性准则运用的现状及原因,在此基础上提出了审计重要性准则运用的具体设想。
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| 关 键 词： | 审计重要性 审计报告 注册会计师 会计报表 |
Research on the application of the audit importance standard |
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| HAO Bei-ping.Research on the application of the audit importance standard[J].Journal of Xi'an Institute of Posts and Telecommunications,2009,14(2):84-86. |
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| Authors: | HAO Bei-ping |
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| Affiliation: | HAO Bei - ping (Department of Economy and Management,Shaanxi Energy Institute,Xi＇an 710068,China) |
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| Abstract: | With the audit methods changing from the detailed audit to the sampling audit, the usage of ＂the audit importance＂ in CPA is more and more frequent. This paper analyzes the present condition of audit and reasons of the ＂importance usage＂ in our country. On this foundation, puts forward conceit of the audit importance standard. |
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| Keywords: | audit importance audit report certified public accountant accounting statement |
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