审计中重要性判断遭遇的困境与解决对策.pdfVIP

Abstract Abstract Audit standards express provision that auditors should apply the judgment of materiality in audit activities in our country. However, the judgment of materiality in the actual activities is in trouble. The content of this paper is to state the concept of materiality in the first, and point out the trouble of the judgment of materiality, then analyze the cause o