论审计风险及审计重要性.pdfVIP

论审计风险及审计重要性 摘要：人所共知的是，审计风险和审计的重要性对于审计工作实 务具有极其重要的指导性意义，然而怎样理解两者 间的关系依旧是 见仁见智、智者见智。对于审计重要性与审计风险两者 间的关系加 以合理的运用，而且合理地确定出重要性的实际水平，进而使得审计 工作更加满足成本效益的基本原则已经成了一个非常重要的话题。本 文首先阐述了审计重要性和审计风险这两个基本概念，然后对于审计 重要性和审计风险的关系进行了分析，紧接着说明了形成审计风险的 主要因素并提出了审计风险的防范措施，文章最后在现代企 制度下 对审计重要性与审计风险进行了重新认识。 关键词 ：审计风险；重要性；关系；风险因素；措施 I Abstract As well known, the importance of audit risk and audit has important guiding meaning for auditing work practice, however, how to understand the relationship between the two is still different opinions and views. Importance for the audit relationship between audit risk and rationally apply, and reasonably determine the importance of actual level, thus make the audit work more satisfy the basic principle of cost effectiveness has become a very important subject. At first, this paper expounds the importance of audit and audit risk of these two basic concepts, relationship and importance for the audit and audit risk are analyzed, and then illustrates the formation of the main factors of audit risk and audit risk prevention measures are put forward, finally under the modern enterprise system on the importance of audit and audit risk. Keywords ： Audit risk; Importance; Relationship; Risk factors; measures II 目 录 III IV 第 1 章 审计重要性和审计风险的基本概念 1.1 审计重要性的概念 针对于审计重要性的概念能够从如下这三方面予以理解。①对 于审计重要性的判断是否按照具体的环境而做出的，并且受到了错报 的性质与金额影响亦或是两者共同作用所产生的影响。②假如合理 而充分的预期漏报和错报单位单独亦或是汇总在一起可能会影响到 财务报表实际使用者的一种有利依据，在通常的情况下，能够看成是 错报导致的恶劣后果。③评定一个事项对于财务报表实际使用者带 来的影响是否