摘要重要性原则是审计理论与实务操作中的一个基础概念，这一概念能否有效地实施，将影响到审计工作的效率以及审计资源的使用，同时关系到审计质量的提高。现今，风险导向审计已逐渐成为比较流行的审计方法，在此模式下，审计重要性的应用更需要加强。本文采用文献研究和案例分析的方法进行研究，认识到了审计重要性在风险导向审计下的深远意义。同时分析了为了保证审计质量，审计人员需要在每次的审计中根据重要性原则来制定合适的重要性水平，而后随着审计程序的推行连同注册会计师对被审计单位的进一步了解，对重要性水平有了更精准的认识后，对重要性水平进行再评估，并应用于审计的各个阶段，最后出具合理的审计报告。86676

毕业论文关键词：重要性原则；重要性水平；风险导向审计

Application of Materiality Principle in Risk-oriented Audit

Abstract Materiality principle is an important concept of auditing theory and practical operation, whether this concept can be implemented effectively, will affect the efficiency of audit work and the use of audit resources, and related to the improvement of audit quality。 Because the risk oriented audit method has gradually become the mainstream of the audit method, in this method, the role of the audit should be strengthened。 This article uses the literature research and the case analysis method to carry on the research, has realized the profound significance of materiality principle in the risk-oriented audit。 In order to ensure the quality of the audit, certified public accountants must use the principle of materiality to reasonably determine the level of importance in each audit, then with the audit program implementation along with a certified public accountant to the further understanding of the audited units, on the level of importance with more accurate understanding, we need to review of the level of importance, and applied to all stages of the audit, then issued a reasonable audit report。

Keywords: Materiality principle; Materiality level; Risk-oriented audit

目  录

0 引言 1

1审计重要性原则的理论概述 1

1。1审计重要性的概念 1

1。2审计重要性水平 2

1。3重要性水平的确定原则 2

1。4审计风险 3

2审计重要性应用在风险导向审计中的意义 4

2。1 风险导向审计的概念 4

2。2 审计重要性是合理评估重大错报风险的需要 5

2。3 审计重要性是合理控制新增审计成本的需要 6

2。4 审计重要性是审计证据内涵和外延扩展的需要 6

3审计重要性在风险导向审计中的具体应用 7

3。1重要性在风险导向审计计划阶段的应用 7

3。2重要性在风险导向审计实施阶段的应用 8

3。3重要性在风险导向审计报告阶段的应用 9

3。4合理应用重要性的对策 10

4 案例分析 11

4。1编制审计计划阶段重要性水平的确定 11

4。2账户余额层次重要性水平的确定 12