定 Materiality 物 质 Information could be considered material because of its

定 materiality 物 质 information could be

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Materiality Information could be considered material because of its qualitative or quantitative characteristics 信息可以 被认 为是 的, 有定性或定量的 特征 QUANTITATIVE MATERIALITY 的重要性 (MAGNITUDE OF ITEM) ( 项目的大 ) Set as a % of relevant base 关基 QUALITATIVE MATERIALITY(NATURE OF THE ITEM) 定性的 ( 项目 ) 的性 Fraud 欺诈 Non-compliance with laws 法律 Related party transactions 交易 Change of accounting methods 会计 理方 Q3: Which of the following statements about materiality is incorrect? a. Materiality is a key auditing concept that is assessed during the risk assessment phase of every audit. b. Information is considered material if it has no impact on the decision-making process of financial report users. c. Materiality is used to guide audit testing and assess the validity of information contained in the financial report. d. The preliminary assessment of materiality guides audit planning and testing. 关于重要性的 一个是不 确的 ? 一个。重要性是一个关键的审计 ,在 每次 审计的 险评估 阶段 进行评估。 如果信息对财务报告使用者的 决策 没有 影响 ,则 为信息是重要的。 重要性是用 来指导 审计 测试 和评估财务报告中包 的信息的有 性。 重要性的 步评估 指导 审核计 测试 Setting materiality levels is a judgemental decision of an auditor. It depends on the risk assessment phase to derive at an appropriate base percentage balance sheet bases include total assets or equity income statement bases include profit before tax, revenue or gross profit Setting lower materiality level during audit planning increases the quality and quantity of audit evidence 定重要性 是审计师的一个 判断 定。 险评估 阶段 得出一个适当的基 表的基 包括 损益 表的基 包括 税前 、收入 较低 在审计计 了审计证据的 量和
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