审计重要性 （ Audit materiality ）是指如果一项错报单独或连同其他错报可能影响 财务报表使用者依据财务报表作出的经济决策，则该项错报是重大的。
基于100个网页-相关网页
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。
应用推荐