浅析审计中重要性原则的滥用-毕业论文参考网 关键词：审计重要性；重要性水平；专业判断 [gap=761]Key words：audit materiality；materiality level；professional judgement
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approach the materiality level 接近重要性水平
exceed d the materiality level 超过重要性水平
approach E the materiality level 接近重要性水平
audit materiality level 审计重要性水平
auditing materiality level 审计重要性水平
estimated materiality level 估计重要性水平
a roach the materiality level 接近重要性水平
Approach h the materiality level 接近重要性水平
Estimated auditing materiality level affects auditing cost.
估计审计重要性水平影响审计成本。
Materiality level for financial statements is the standard to judge the fairness of financial statements.
会计报表层的重要性水平是判断会计报表公允与否的标准；
This paper analyses some neglected questions about the level of materiality, which displays some instructive role in application of the level of materiality and improves the quality of audit practice.
本文阐述了重要性水平在审计实务应用中应重视的几个问题，对审计实务中重要性水平的正确应用有一定的指导作用。
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