There are closely relationships between audit materiality and audit risk, audit evidence and they play important roles in guiding audit practices. But it is not easy to understand their relationships.
审计重要性与审计风险、审计证据之间有着密切关系，并对审计实务有着重要的指导作用，但如何理解它们之间的关系却并不容易。
In conducting audit engagements, methods and techniques for testing and validating exposures should be reflective of the risk materiality and likelihood of occurrence.
在开展审计业务时，用于检测、证实风险的技术与方法应该能够反映出风险的重大性与发生的可能性。
Then this paper expounds the relations between the materiality and audit risk, and the relations among audit risk, inherent risk, control risk and detection risk.
阐述了审计重要性与审计风险之间，以及审计风险、固有风险、控制风险和检查风险之间的关系。
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.
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。
The external audit also evaluates internal systems and control points, questions the materiality of the findings and highlights potential for improvement in sustainability management systems.
外部审核还对内部系统和控制点进行评估，对调查结果的重要性提出质疑，并且强调可持续性管理系统的完善潜力。
The materiality and audit risk are two important bases in modern auditing, . This paper analyses the inverse . relationship and apply, between materiality and audit risk during the CPA' audit.
重要性与审计风险是现代审计中两个重要理论基石。本文阐述的是二者的反向关系及其在注册会计师审计中的应用。
The materiality and audit risk are two important bases in modern auditing, . This paper analyses the inverse . relationship and apply, between materiality and audit risk during the CPA' audit.
重要性与审计风险是现代审计中两个重要理论基石。本文阐述的是二者的反向关系及其在注册会计师审计中的应用。
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