试论重要性理论在风险审计中的应用.doc

PAGE PAGE 17 摘 要 我国经济随着经济全球化高速发展，各企业也不断改革变换经济环境，基于目前经济环境，会计行业在我国随着记录数量不断增加以及内容不断充分，在企业内部的控制也得到了不断的完善，对于详细审查这一项来说也可以随之取替。抽样审计成了审计的重要手段，随之产生了审计重要性概念，这一审计方法在审计实务界受到大力支持，得到了广泛的普及和应用，同时也起到了决定性的作用。提高审计的效率最有力的方法就是对审计重要性的判断，以达到实现审计目标的目的。从而节省审计费用。在推行风险导向内部审计中应当多考虑其中的风险与重要性理论的关联。 关键词：审计风险、理论的重要性、以及风险导向审计； Abstract Our countrys economy with the rapid development of economic globalization, each enterprise also continuously reform and transform the economic environment, based on the current economic environment, accounting industry in our country the accounting records of the number of growing and increasingly complex content, due to internal control continuously perfect, I dont think is unlikely to also need a detailed audit, sampling audit has become an important means of audit, audit materiality concept has sprung up, and quickly to popularize and apply widely in the audit practice, played important roles in the audit theory research. An important means to realize the objective of the audit is the importance of audit judgment, to improve the audit efficiency, saving the audit fee. In the implementation of risk-oriented internal auditing should consider more important theory and the relationship between audit risk. Key words: precautionary measures of risk-oriented internal audit ；importance level relationships；audit risk 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc419025397 摘 要 PAGEREF _Toc419025397 \h 1 HYPERLINK \l _Toc419025398 Abstract PAGEREF _Toc419025398 \h 2 HYPERLINK \l _Toc419025399 引 言 PAGEREF _Toc419025399 \h 4 HYPERLINK \l _Toc419025400 1. 审计重要性的理论概述 PAGEREF _Toc419025400 \h 5 HYPERLINK \l _Toc419025401 1.1审计重要性的含义及意义 PAGEREF _Toc419025401 \h 5 HYPERLINK \l _Toc419025402 1.2审计重要性的成因 PAGEREF _Toc419025402 \h 5 HYPERLINK \l _Toc419025403 1.3影响审计重要性的因素 PAGEREF _Toc419025403 \h 5 HYPERLINK \l _Toc419025404 2、审计重要性在风险评估中的应用 PAGEREF _Toc419025404 \h 6 HYPERLINK \l _Toc419025405