In conducting audit engagements, methods and techniques for testing and validating exposures should be reflective of the risk materiality and likelihood of occurrence.

在开展审计业务时，用于检测、证实风险的技术与方法应该能够反映出风险的重大性与发生的可能性。

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Then this paper expounds the relations between the materiality and audit risk, and the relations among audit risk, inherent risk, control risk and detection risk.

阐述了审计重要性与审计风险之间，以及审计风险、固有风险、控制风险和检查风险之间的关系。

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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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