| 审计风险及其与审计重要性和审计证据的关系 |
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| 引用本文： | 张瑞明.审计风险及其与审计重要性和审计证据的关系[J].科技情报开发与经济,2005,15(18):171-172. |
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| 作者姓名： | 张瑞明 |
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| 作者单位： | 西山煤电股份公司西铭矿,山西,太原,030052 |
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| 摘 要： | 从审计风险、审计重要性水平和审计证据的概念出发,阐述了审计风险的3种表现形式,探讨了审计风险与审计重要性水平和审计证据的关系,对审计重要性水平的把握、审计证据的收集以及审计风险的最终恰当把握有重要参考价值.
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| 关 键 词： | 审计风险 审计重要性水平 审计证据 |
| 文章编号： | 1005-6033（2005）18-0171-02 |
| 收稿时间： | 2005-05-15 |
| 修稿时间： | 2005年5月15日 |
Discussion on the Audit Risk and Its Relation with the Audit Importance Level and the Audit Evidence |
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| ZHANG Rui-ming.Discussion on the Audit Risk and Its Relation with the Audit Importance Level and the Audit Evidence[J].Sci-Tech Information Development & Economy,2005,15(18):171-172. |
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| Authors: | ZHANG Rui-ming |
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| Institution: | ZHANG Rui-ming |
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| Abstract: | Starting from the concepts of the audit risk, audit importance level and the audit evidence, this paper expounds three representative forms of the audit risk, and probes into the relation of the audit risk with the audit importance level and the audit evidence, which possesses important reference values for grasping the audit important level, collecting the audit evidence, and controlling the audit risk properly. |
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| Keywords: | audit risk audit importance level audit evidence |
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