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
