论重要性原则在注册会计师审计中的应用

论文编号:KJ523  论文字数:14090,页数:19

论重要性原则在注册会计师审计中的应用
摘  要
审计重要性的提出是在抽样审计被广泛应用以后，提出的目的是为了降低审计风险，保证审计质量，提高审计效率，规避法律责任，它在审计的计划到完成阶段都有非常重要的应用。随着近几年全球范围内审计失败的增多，审计诉讼浪潮的高涨，对审计重要性判断进行研究的要求越来越高。
重要性是审计理论与实务中的一个基础概念和基本原则，与审计范围、内容、程序和方法关系密切，是影响审计质量和审计效率的重要因素。审计重要性与审计重要性水平是现代审计理论研究的前沿问题。正确理解和运用重要性，对工作效率、质量的提高都有很重要的意义。《中国注册会计师审计准则第1221号———重要性》（以下简称“1221号审计准则”）对规范注册会计师在执行财务报表审计业务中运用重要性原则、合理确定重要性水平等提出了具体的要求。那么按照1221号审计准则的要求，在审计的各个阶段上怎样确定重要性？怎样运用重要性原则？本论文试就这些问题进行论述。
关键字：注册会计师审计 重要性原则 应用
论文类型：应用型

Application  on the Importance of the Principle in the Audit of CPA

Abstract
Audit importance was put forward in sampling audit is widely used later, proposed the purpose is to reduce the auditing risk and guarantee the audit quality and improve their efficiency, to evade legal responsibility, it in the audit plan to finish stage has very important applications. With the recent worldwide audit failure increases, audit litigation wave upsurge, the importance of audit judgment study demand more and more.
Importance is auditing theory and practice of a basic concept and basic principle, and the audit scope, contents, procedures and methods for close relations, is to influence the audit quality and audit efficiency of important factor. Audit the importance and audit importance level is the modern auditing theory research of the forefront issues. Correct understanding and using importance of work efficiency and improve the quality of all have very important significance. The Chinese certified public accountants audit criterion first 1221 number -- importance "(hereinafter referred to as" 1221 number auditing standards ") to standard chartered accountant in performing an audit of financial statements is used in business, confirming the materiality principle put forward the importance level specific requirement. So according to the 1221 number auditing standards requirement, in all phases of the audit on how to determine the significance? How to use the materiality principle? This thesis tries to these problems were discussed.
Key word: The materiality principle  Public accountants audit  Applicationl
Type of Thesis: Applied research

目 录
1 引言 1
1.1研究背景与研究意义 1
1.1.1研究背景 1
1.1.2研究意义 2
1.2研究状况 2
1.2.1国外研究现状 2
1.2.2国内研究现状 2
2.从审计学的角度认识重要性的标准 3
2.1审计上的重要概念 4
2.2会计师事务所的重要性判断标准 4
2.2.1变动比率法 5
2.2.2固定比率法 5
2.3重要性判断的适用范围及作用 6
3 重要性原则在审计上的具体应用 8
3.1运用重要性原则的一般要求 8
3.2重要性原则的运用情形 8
3.2.1确定审计程序的性质、时间和范围 8
3.2.2评价审计结果 8
3.3重要性原则的应用对审计风险的影响 9
4 影响审计重要性原则判断的因素分析及相关建议 11
4.1影响审计重要性原则的判断因素 11
4.1.1审计准则对审计重要性原则定义缺乏可操作性 11
4.1.2对审计单位不够了解 11
4.1.3审计市场机制导向失准 11
4.2提升涉及重要性原则判断和理性的建议 12
4.2.1理性对待重要性原则的基准选择，完善执业准则 12
4.2.2深入了解被审计单位及环境，重视利用内部审计 12
4.2.3向财务表表使用者披露审计重要性原则 12
4.2.4协调审计冲突 13
5 结束语 14
参考文献 15
致谢 16