估计审计重要性水平影响审计成本。
所以对审计重要性水平的确定进行研究是有重要意义的。
So to audit sureness, importance of level carry on research one with important meaning.
遵循上述思路，本文将审计重要性水平纳入上述研究框架中来考察配股政策诱发的盈余管理行为与审计独立性问题。
Following this idea, this paper has encompassed the auditing materiality into the research framework to study the relationship between the auditing independence and earning management.
在分析审计重要性水平的四大特征和揭示影响审计重要性水平的五大因素的基础上，探究了确定审计重要性水平应关注的问题。
On the basis of analyzing the four features of auditing importance level and revealing the five factors influencing it, this paper explores some issues in identifying auditing importance level.
在分析审计重要性水平的四大特征和揭示影响审计重要性水平的五大因素的基础上，探究了确定审计重要性水平应关注的问题。
On the basis of analyzing the four features of auditing importance level and revealing the five factors influencing it, this paper explores so...
确定重要性水平的目的在于估计财务报表的可容忍误差、确定审计范围、评价已知误差和可能误差对财务报表的影响。
The aim to define importance is to assess proper deviation in financial reports, to define audit range and to assess the influence of expected deviation and possible deviation on financial reports.
在审计过程中，能否做到合理地确定审计的重要性水平，直接关系到该次审计是否能够得以顺利地实施。
In the course of auditing, whether the importance level can be appropriately identified directly influences whether the auditing work can be smoothly carried out.
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。
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.
在客户现场就总账余额列明细时，审计师们会结合循环特点、波动水平、之前定下的重要性水平综合考虑明细分类的标准；
When breaking down the general leger balances on the field, auditors determine the breakdown rule by comprehensively considering the cycle, the flux, and the materiality.
在客户现场就总账余额列明细时，审计师们会结合循环特点、波动水平、之前定下的重要性水平综合考虑明细分类的标准；
When breaking down the general leger balances on the field, auditors determine the breakdown rule by comprehensively considering the cycle, the flux, and the materiality.
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