英语翻译请将下面的文字翻译成英文,不要用翻译软件,尽量翻译成正式的书面英语.审计重要性的提出是在抽样审计被广泛应用以后,

英语翻译
请将下面的文字翻译成英文,不要用翻译软件,尽量翻译成正式的书面英语.
审计重要性的提出是在抽样审计被广泛应用以后,提出的目的是为了降低审计风险,保证审计质量,提高审计效率,规避法律责任,它在审计的计划到完成阶段都有非常重要的应用.随着近几年全球范围内审计失败的增多,审计诉讼浪潮的高涨,对审计重要性判断进行研究的要求越来越高.
审计重要性是指审计人员对被审计单位会计报表客观存在的、在特定环境下可能影响会计报表使用者的判断或决策的错报或漏报的严重程度做出的一种主观职业判断.本文着重讨论审计重要性概念在小规模企业中的应用问题.小规模企业是审计对象中较为特殊的一类,具有不同于其他类型企业的特征.研究这些特征及其对审计重要性水平应用的影响,是研究如何在对小规模企业审计过程中运用重要性概念的前提和基础.本文以此为切入点,并在此基础上对审计活动全过程中如何运用重要性概念的问题进行讨论,最后给出一个在小规模企业审计过程中运用重要性概念的实例.

审计重要性的提出是在抽样审计被广泛应用以后,提出的目的是为了降低审计风险,保证审计质量,提高审计效率,规避法律责任,它在审计的计划到完成阶段都有非常重要的应用.随着近几年全球范围内审计失败的增多,审计诉讼浪潮的高涨,对审计重要性判断进行研究的要求越来越高.
After the Sample Audit has been publicized,the importance of the audit was highlighted,with the purpose to reduce the risks of audit,guarantee its quality,enhance its efficiency and avoid the legal responsibility.It is of very important usage from audit planning to completion.As the worldwide increase of failure in audit in the last several years and the rising tide of lawsuit against the audit,the requirement to research the importance of the audit become more and more intensive.
审计重要性是指审计人员对被审计单位会计报表客观存在的、在特定环境下可能影响会计报表使用者的判断或决策的错报或漏报的严重程度做出的一种主观职业判断.本文着重讨论审计重要性概念在小规模企业中的应用问题.小规模企业是审计对象中较为特殊的一类,具有不同于其他类型企业的特征.研究这些特征及其对审计重要性水平应用的影响,是研究如何在对小规模企业审计过程中运用重要性概念的前提和基础.本文以此为切入点,并在此基础上对审计活动全过程中如何运用重要性概念的问题进行讨论,最后给出一个在小规模企业审计过程中运用重要性概念的实例.
The importance of audit is the auditors’ subjective and professional judgement to the severity of the mistake and omission,which would affect the readers’ judgement or decision in a certain condition,in the financial reports of the organizations to be audited.The article will focus on the application of the importance of audit in the small scale enterprises.The small scale enterprises which is of unique characteristics different from others are very special among the objects to be audited.It is the prerequisite and basis of researching how to utilize the concept of the importance of the audit during the audit to the small scale enterprises that we should study their characteristics and their effect to the application level of the importance of the audit.The article will start from this issue,discuss how to use the concept of the importance of the audit on the whole course of audit activities,and present a really instance of its application in a small scale enterprise.