| "重要性"概念在会计学和审计学中的比较 |
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| 引用本文： | 于红莉."重要性"概念在会计学和审计学中的比较[J].新疆职业大学学报,2007,15(3):18-20. |
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| 作者姓名： | 于红莉 |
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| 作者单位： | 乌鲁木齐市成人教育学院,财经系,新疆,乌鲁木齐,830002 |
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| 摘 要： | 重要性原则的运用，对会计信息披露和审计意见的形成、对经济活动和经营决策有重大影响的关键性问题的核算、对简化核算工作、保证会计信息质量，以及实施以评审内部控制为基础的现代审计方法等，都具有十分重要的意义。我们对重要性的研究应从重要性的基本概念出发。
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| 关 键 词： | 错报漏报 内涵 表现形式 职业判断 |
| 文章编号： | 1009-9549（2007）03-0018-03 |
| 修稿时间： | 2007-02-04 |
Comparative Study on Importance Concepts in Accounting and Auditing |
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| YU Hong-li.Comparative Study on Importance Concepts in Accounting and Auditing[J].Journal of Xinjiang Vocational University,2007,15(3):18-20. |
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| Authors: | YU Hong-li |
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| Institution: | Urumqi Adult Education Institute, Urumqi, Xinjiang 830002, China |
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| Abstract: | The practice of importance principles has very irfluenee on accounting information disclosure, and the formation of audit signifi- cance influence advices, the check of the key words for the economic activity and decision, the simplification of cheek, the insurance of accounting information quality, and the modem audit way based on the internal control of the judgment. The study on the importance should begin with the basic concept importance. |
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| Keywords: | Mistaken or emission report Connotation Expressive form Professional judgement |
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