风险导向审计下审计重要性及其运用案例研究.doc

风险导向审计下审计重要性及其运用案例研究
[摘要] 审计重要性是审计中的一个重要概念,审计重要性原则能否得到有效地贯彻执行,将直接关系到审计工作效率的提高和审计资源的节约,关系到审计质量的提升。在风险导向审计下,审计重要性的作用更应该加强。因此注册会计师应在计划审计工作时对重要性进行评估,并于审计实施过程中根据情况的变化进行适当修改,在审计工作结束前合理的评价错报的严重程度用以发表审计意见。
本文采用文献研究和案例分析方法进行研究。通过本案例的研究认识到了审计重要性在风险导向审计下的深远意义。为了保证审计质量,提高审计的效率和效果。注册会计师在每次的审计中必须运用重要性原则以合理确定重要性水平,重要性水平的确定不是简单地了解面临的宏观以及微观环境,而是要紧紧抓住那些最有可能影响财务报表使用者需求的交易和事项才有可能使评估的重要性水平最接近实际。
[关键词] 风险导向审计审计重要性重大错报风险
Research on Importance of Auditing under Risk-oriented Audit and its using in Risk-oriented Audit
[Abstract] Audit materiality is the importance concept of Audit. Audit the materiality principle can be effectively implemented,it will directly related to audit work efficiency and audit resource conservation, relationship to audit quality..under risk-oriented audit,the role of audit materiality should be Certified Public AccountantShould evaluate the level of audit materiality when planning an audit,modify audit materiality according to the changing situation in the audit process and evaluate the degree of misreport for the propose of publishingthe final conclusion before the end of the audit.
This subject adopts literature study and case analysis method. Through the case study realized the importance of audit risk-oriented audit under the profound significance. In order to guarantee the quality of audit, improve efficiency and effect audit on time. Certified Public Accountant must use the importance of auditing principles to reasonably determine the importance of importance level, level is not simply about the macroscopic and microcosmic environment faced. But to hold the most likely to affect the user needs trading financial statements may make matters and assess the importance of the actual level.
[Key Words] Risk-oriented audit Importance of Audit Risk of serious misstatement
目录
一、风险导向审计下审计重要性的理解………………………………………1
(一)重要性的确定离不开具体环境……………………………………………1
(二)重要性概念中的错报包含漏报……………………………………………1
(三)重要性包括数量和性质两个方面的考虑…………………………………1
(四)合理确定重要性水平应当保持应有的职业谨慎…