求 审计英语翻译 重点帮我解释一下什么是Materiality? 谢谢大哥大姐拉!
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求 审计英语翻译 重点帮我解释一下什么是Materiality? 谢谢大哥大姐拉!
factors affecting preliminary assessment
1 materiality is a relative rather than an absolute concept
2 base are needed for evaluating materiality
3 qualitative factors also affect materiality
assessment of materiality and risk
1 financial statement level
2 assertion level
account balance classes of transaction disclosures
3inverse relationship between materiality and evidence needed
factors affecting preliminary assessment
1 materiality is a relative rather than an absolute concept
2 base are needed for evaluating materiality
3 qualitative factors also affect materiality
assessment of materiality and risk
1 financial statement level
2 assertion level
account balance classes of transaction disclosures
3inverse relationship between materiality and evidence needed
Materiality
重要性水平
factors affecting preliminary assessment
影响初步评估的因素
1 materiality is a relative rather than an absolute concept
重要性水平是一个相对而非绝对的概念
2 base are needed for evaluating materiality
评估重要性水平需要有一定的基础(该基础一般指对被审计单位及其环境的了解)
3 qualitative factors also affect materiality
性质因素(相对数量因素而言,比如说本来被审计单位是亏损的,但是由于多记了5元的收入而使其盈利1元,则该多记的5元收入在性质上是重大的)也会影响重要性水平
assessment of materiality and risk
重要性水平和风险的评估
1 financial statement level
财务报表层次
2 assertion level
认定层次
account balance,classes of transaction,disclosures
账户余额 交易类别 披露
3 inverse relationship between materiality and evidence needed
重要性水平和所需证据之间存在相反的关系——重要性水平越高,所需证据越少;重要性水平越低,所需证据越多
重要性水平
factors affecting preliminary assessment
影响初步评估的因素
1 materiality is a relative rather than an absolute concept
重要性水平是一个相对而非绝对的概念
2 base are needed for evaluating materiality
评估重要性水平需要有一定的基础(该基础一般指对被审计单位及其环境的了解)
3 qualitative factors also affect materiality
性质因素(相对数量因素而言,比如说本来被审计单位是亏损的,但是由于多记了5元的收入而使其盈利1元,则该多记的5元收入在性质上是重大的)也会影响重要性水平
assessment of materiality and risk
重要性水平和风险的评估
1 financial statement level
财务报表层次
2 assertion level
认定层次
account balance,classes of transaction,disclosures
账户余额 交易类别 披露
3 inverse relationship between materiality and evidence needed
重要性水平和所需证据之间存在相反的关系——重要性水平越高,所需证据越少;重要性水平越低,所需证据越多