1) materiality and audit risk
重要性和审计风险
2) risk and materiality
风险和重要性
4) Necessities and limitations and countermeasure of ROA's application
风险导向审计应用的必要性、局限性和对策
5) the factors of audit risks
审计风险要素
6) audit materiality
审计重要性
1.
Materiality level is quantity of audit materiality.
审计重要性和审计风险是审计理论的两个核心概念,对它们的判断与运用贯穿于整个审计过程,重要性水平是审计重要性的量化,主观重要性水平与客观重要性水平的趋同与偏离从不同角度影响着审计风险。
2.
There are closely relationships between audit materiality and audit risk, audit evidence and they play important roles in guiding audit practices.
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。
3.
This paper expounds the understanding of the concept-t of audit materiality and the significance of audit materiality on the audit work, and emphatically probes into the determination and application of audit materiality.
阐述了对审计重要性概念的理解以及审计重要性对于审计工作的意义,着重探讨了审计重要性的确定和审计重要性的运用。
补充资料：重要
1.指重镇﹑要地。 2.谓重大而主要。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条