摘要
在目前的审计理论中,对审计重要性水平的确认体现在报表层次和交易账户余额及认定层次两个方面,但在审计实践中,对重要性水平的理解和确认还存在疑惑。由会计基本原理可以证明,确认报表层次重要性水平可以只考虑资产负债表和利润表,而且确认一个重要性水平即可。此外,报表层次的重要性水平只需在资产负债表中进行分配。
Theoretically , the audit materiality is determined on levels of statements and the account balance and its recognition .There is doubt in understanding and determining audit materiality in practice .It can be proved by primary accounting principle that balance sheet and income statement and only one audit materiality level are e -nough in determining the audit materiality .Besides , the audit materiality level of statements merely be distributed in balance sheet .
出处
《辽东学院学报（社会科学版）》
2014年第3期92-95,共4页
Journal of Liaodong University：Social Science Edition
关键词
审计
重要性水平
会计基本原理
资产负债表
利润表
audit
audit materiality
primary accounting principle
balance sheet
income statement
