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一、重要性概念的一般意义重要性(Materiality)概念的使用虽已有五、六十年的历史,但人们仍未得出一个规范的、标准的定义。现在比较一致的意见是:如果某个会计信息被省略而不予揭示,或作了错误的陈述,导致会计报告上的信息失真,并由此改变或影响了会计信息使用者的判断与决策,则这个会计信息就认为是重要的。所言对会计信息的省略或错误陈述,既包含量的规定性,也包含质的规定性。前者指未遵守公认会计原则、信息分类不当和计量不准确而产生的金额差误,后者指重要信息或重要事实在财务会计报告中的揭示不当。二、重要性概念在制度基础审计循环中的应用制度基础审计作为现代审计的基本形式,有其特定的循环和运行机制,这种运行机制表现为: 1.审计目标的界定与重要性原则。审计目标界定在制度基础审计中处于至关重要的位置,依据重要
First, the importance of the general significance of the concept of importance (Materiality) Although the concept of the use of five or sixty years of history, but people still come to a standardized, standard definition. Now more consistent opinion is: If an accounting information is omitted and not revealed, or made a wrong statement, resulting in accounting information on the report distortion, and thus change or affect the accounting information users of the judgments and decisions, This accounting information is considered to be important. The omission or misrepresentation of accounting information mentioned above contains both the stipulation of quantity and the stipulation of quality. The former refers to the amount of errors resulting from failure to comply with generally accepted accounting principles, the misclassification of information and the inaccuracy of measurement. The latter refers to improper disclosure of important information or important facts in financial and accounting reports. Second, the concept of importance in the system based on the audit cycle of the application Basic audit system as a modern audit of the basic forms of its specific cycle and operation mechanism, this operating mechanism as follows: 1. Auditing the definition and importance of principles. The audit objectives defined in the system-based audit is at a crucial position, based on importance