浅谈审计重要性与审计风险

四川师范大学文理学院

本 科 生 毕 业 论 文

论文题目 论审计重要性与审计风险

摘要

随着社会主义市场经济体制在我国的建立和完善，注册会计师在社会经济活动中的地位越来越重要，发挥的作用越来越巨大。但是近年来，注册会计师成为被告的诉讼案件层出不穷。一些会计师事务所在损失惨重的同时，甚至濒临破产。其中不乏一些像安达信这样实力雄厚的大所，注册会计师工作失误造成的影响是巨大的，严重的甚至导致经济秩序紊乱。因此，现代审计理论和审计职业界要求在审计工作中既要注重提高审计效率和质量，同时也要注重规避审计风险。那么，我们的注册会计师在审计工作中应当应用审计重要性，充分考虑审计风险并确定合理的重要性水平。本文拟在探讨审计重要性、审计风险的概念的基础上，更深层次的讨论二者的联系。

关键词

重要性水平；审计风险；联系

Abstract

Adult materiality and its level is a very important conception in modern auditing theory and practice，and the concrete standard of adult materiality is called adult materiality level．This paper is to discuss the relationship between audit materiality level and audit risk，exposing both of the inverse relationship and positive relations between them．The degree of audit risk depends on the judgment of audit materiality, while it is affected by audit risk．Ina word，it is significant to understand correctly the relationship between audit materiality and its level and audit risk，because it helps learn about the related content of the principles of registered accountants in practice，helps them set up reasonable auditing procedures，lowering down audit risk，and improve audit quality．.

Keywords

adult materiality level；Audit risk；Precautionary measure；relationship between audlt materiality and its level and audit risk

目录

摘要 ............................................................................................................................................ I Abstract ................................................................................................................................... II

前言 ........................................................................................................................................... 1 一、审计重要性与审计风险 ................................................................................................... 2

（一）审计重要性的含义及意义 .................................................................................... 2 （二）审计风险的含义以及意义 .................................................................................... 2 二、审计重要性的理论分析 ................................................................................................... 3

（一）审计重要性的成因 ................................................................................................ 3 （二）影响审计重要性的因素 ........................................................................................ 4 （三）审计重要性的判断 ................................................................................................ 5 三、审计风险形成的原因以及防范措施 ............................................................................... 6

（一）审计风险形成的原因 ............................................................................................ 6 （二） 审计风险的防范措施 .......................................................................................... 8 四、审计重要性与审计风险案例分析 ............................................................................................. 10

（一）案例分析 .............................................................................................................. 10 （二）审计重要性与审计风险的关系 .......................................................................... 11 结论 ......................................................................................................................................... 14 参考文献 ................................................................................................................................. 15 致谢 ......................................................................................................................................... 16