管理学院-论会计和审计中的重要性原则.doc

济南大学毕业论文 PAGE - PAGE 13 - 摘 要 重要性是指在特定环境下,可能影响会计报表使用者判断或决策的错报或漏报的严重程度。它是会计、审计理论与实务中的一个基础概念和基本原则,在会计和审计理论与实务中有着十分广泛的运用，受到国际会计审计界广泛重视。重要性原则对会计信息披露和审计意见的形成具有重要作用，对提高会计工作和审计工作的效率和质量有十分重要的意义。运用重要性原则,有利于把握住问题的实质,抓住关键点,最终实现“较小的成本、较大的效益”的目的，因此，对其在会计和审计中的运用进行研究显得尤为重要。鉴于我国对于这一课题的研究尚不深入，相关准则规定不具体、不便于实务操作的实际，重视和加强对重要性原则的应用研究及相关准则的制定、完善工作乃当务之急。 关键词：重要性；会计核算；审计意见 ABSTRACT Importance refers to the particular environment may affect the accounting statement users judgment or decision-making misstatements or omissions of severity. It is the accounting, auditing theory and practice in a basic concept and basic principles, has a very widely used in accounting and auditing theory and practice by the international accounting and auditing profession widespread attention. The importance of the principle of formation of accounting information disclosure and audit opinion plays an important role in improving the efficiency and quality of accounting and auditing work has a very important significance. The importance of applying the principles conducive to grasp the essence of the problem, focus on key points, and ultimately the lesser cost, greater efficiency, the purpose, therefore, its use in the accounting and auditing of the research is particularly important . In view of the study of this subject is not yet in-depth, no specific provisions in the respective standards, the actual operation is not easy to practice, attention and reinforce the importance of the development of the application of the principles of research and related standards, improve the work is imperative. Keywords: Importance; accounting; audit opinion 目 录 TOC \o 1-3 \h \z \u 摘 要 I ABSTRACT II 一、前言 1 二、重要性原则理论概述 2 （一）重要性概念 2 （二）重要性的判断标准 2 （三）重要性原则运用中应注意的问题 3 1.重要性的判断环境 3 2.重要性的目的 3 3.重要性的运用对象 3 4.重要性的考虑角度 3 5.重要性与相关性 3 三、会计中的重要性 4 （一）会计中的重要性含义 4 （二）重要性在会计实务中的应用 4 1.重要性原则使账户的设置完善细致 4 2.重要性原则使核算方法的选择准确高效 5 3.重要性原则使会计信息合理可靠 5 （三）会计重要性的判断标准 5 1.