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| 摘要: |
| 随着我国市场经济的不断发展,市场对财务报表审计结果的需求也日趋强烈,重要性在财务报表审计中有极其重要的作用.确定重要性水平的目的在于估计财务报表的可容忍误差、确定审计范围、评价已知误差和可能误差对财务报表的影响. |
| 关键词: 重要性概念 财务报表 审计 重要性概念 财务报表 审计工作 运用 work audit report financial concept importance 影响 可容忍误差 评价 审计范围 估计 重要性水平 作用 报表审计 需求 审计结果 |
| DOI： |
| 分类号:F239.4; |
| 基金项目: |
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| Application of importance concept in financial report audit work |
|
周江陵' target='_blank'>ZHOU Jiang-ling
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| Abstract: |
| With the development of China's market economy,market needs audit of financial report and importance plays great role in financial report audit.The aim to define importance is to assess proper deviation in financial reports,to define audit range and to as |
| Key words: importance concept,financial report,audit |
