论审计的重要性(开题报告,中期报告,论文15000字)
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。为了能更有效的利用审计重要性提高审计质量和规避法律责任,有必要对审计重要性判断的理论依据、判断过程及在我国的应用情况加以研究,以提高我国审计人员审计重要性判断质质量。
审计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。注册会计师既不可以将重要性水平定得过高，也不可以将重要性水平定得过低。如果定得过高，虽然面临的困难较小，审计成本较低，即检查风险较小，但影响报表使用者决策的错报往往没有查出，导致使用者决策失误并发生损失，从而引起诉讼。反之，如果重要性水平定得过低，虽然可以将影响使用者决策的错报都查出来，不会被起诉，但由于需要查出的错报太多，因此会发生较多的审计成本，降低审计效率。在确定审计程序和评价审计结果时，如果审计师能合理运用重要性水平，恰当分配重要性账户，就能较好的控制成本，提高审计效率，否则，将降低审计效率，增加审计风险。本文从对审计重要性内涵的解析开始，着重论述了审计重要性水平的确定以及审计重要性水平在计划阶段，实施阶段和报告阶段在实践中的应用。
关键词：审计，审计重要性，重要性水平，实践应用
ABSTRACT
The importance of the audit after audit sampling is widely used, the purpose is proposed in order to reduce audit risk, audit quality assurance, improve audit efficiency, avoid legal liability, it is planned to complete the audit stage has a very important application. With the worldwide increase in recent years, audit failures, the rising trend of the audit proceedings, to determine the importance of the audit carried out research have become increasingly demanding. In order to more effectively utilize the importance of improving audit quality and audit to avoid legal liability, it is necessary to determine the importance of auditing theoretical basis, to determine the process and the application of research in our country, the importance of our country in order to improve audit quality auditors to judge the quality of .
The level of importance of the audit is a professional judgment, depending on the practices and experience in accounting firms and certified public accountants to practice in the past formed. Neither can the importance of the CPA level too high, you can not be too low level of importance. If set too high, although the difficulties faced by smaller, lower cost of the audit, which checks the risk is small, but the impact of users of financial statements misstatements decisions often do not find out, causing the user to wrong decisions and losses occur, resulting in litigation . Conversely, if the importance level is set too low, although the user can influence the decision-making misstatements are checked out it will not be prosecuted, but because of misstatements need to find out too much, so more audit costs will occur, reduce audit efficiency. In determining the audit procedures and evaluating the results of the audit, if the auditor can reasonably use the importance level, the importance of proper allocation account, it can better control costs and improve audit efficiency, otherwise, will reduce audit efficiency, increase audit risk. From the fanatical content of the importance of the start of the audit, the audit focuses on determining the level of importance and the level of importance of the audit in the planning phase, implementation phase and reporting phase application in practice.
Keywords: audit, audit material, material level, practical application
目录
一、审计重要性的概念、意义、以及原则特征 1
（一） 审计重要性的概念 1
1重要性的概念是针对会计报表而言的 1
2重要性的概念必须从会计报表的使用者角度来考虑 1
3重要性的判断离不开特定的环境 1
3重要性与可容忍误差之间的关系 1
（二） 审计重要性的意义主要包括 2
（三）审计重要性是相对的、具体性 3
（四）审计重要性具有质量和数量两方面的特征 3
二、 案例分析 4
案例分析：安然事件中安达信审计行为 4
1. 安然公司是如何进行会计造假的？其会计师事务所又是如何为其掩盖的？ 4
2. 安达信在对安然公司的审计业务中违背了什么职业道德规范？ 7
3安然和安达信事件带来的启示和影响？ 8
三 审计重要性的应用与规范 12
（一） 一般应用原则 12
1对重要性的评估需要应用专业判断 12
2审计人员在审计过程中应当应用重要性原则 12
3审计人员应当合理应用重要性原则 12
4审计过程中需要运用重要性原则的情形 12
（二）具体规范要求 13
1审计重要性的金额与性质要求 13
2审计重要性的两个层次要求 13
3审计重要性与审计风险的关系 13
四 判断审计重要性的方法 14
（一） 判断重要性应考虑的因素 14
（二） 确定重要性水平的方法 14
五 审计重要性与审计证据与审计风险之间的关系 16
1重要性与审计风险之间的关系 16
2审计风险与审计证据之间的关系： 16
参考文献 17
致 谢 18 |
