审计重要性在实践中的应用分析.docVIP

审计重要性在实践中的应用分析 ［摘要］重要性水平是一种职业判断，取决于会计师事务所和注册会计师在过去执业中所形 成的惯例和经验。注册会计将重要性水平定得过高或过低都会引发问题。本文以最新颁布的 中国会计审计准则及其他相关法律法规为依托，分析了审计重要性在审计实践中的问题与成 因，探索改进的政策建议。木文认为在实际应用中审计重要性应用存在的主要问题有缺乏公 认的审计准则体系；审计组织机构体系不健全；相关部门对审计重要性工作重视不够；商业 利益使会计事务所与被审计企业成为合作伙伴，审计人员的素质有待加强等。要提高审计重 要性水平，完善企业内部控制制度，我们应进一步提高审计从业人员的职业道德和素质，合 理评估重要性水平，科学合理的确定审计结果，严格遵守法律法规，加强监管力度等。 ［关键字］审计重要性审计实践应用探析 Application and analysis of the importance of internal audit in practice [Abstract] The importance level is a career judge, depending on the practice and experience of accounting firms and certified public accountants practicing in the past formed. CPA will be an importanee level too high or too low will cause problems? In this paper, the latest accounting and auditing standards promulgated by China and other releva nt laws and regulatio ns as the basis to analyze the importance of the problem and the causes of the audit in the audit practice, explore ways to improve policy recommendations. This paper argues that the main problem in the practical application of audit importanee of the application there exists a lack of generally accepted auditing standards; audit organization system is not perfect; the importanee of the relevant departments of the importance of the audit work is not eno ugh; accounting firms and business interests so that the audited enterprises to become partners, the quality of auditors needs to be strengthened and the like. To raise the level of importance of the audit, to improve the internal control system, audit practitioners should further improve professional ethics and quality, a reas on able assessme nt of the level of importa nee, scientific and rational determination of audit results, strict complianee with laws and regulations, strengthen supervision and so on. [Key word] audit importance audit practice application of TOC \o 1-5 \h \z 引言 2 HYPERLINK \l bookmark2 \o Current Document \h 一、 审计重要性的基本概念 2 （―）审计重要性的含义 2 （二）审计重要性的具体特征 3 1、客观性和主观性 3 2、模糊性 3 HYPERLINK \l bookmark4 \o Curre