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。
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；
Without materiality influence, more is the influence of psychological level.
没有实质性影响，更多是心理层面的影响。
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