... 终极审计风险 ultimate audit risk 重大程度 level of materiality 重大事项所需的审计证据 evidence needed for material items ...
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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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