对审计重要性水平问题的思考

随着我国审计事业的不断发展，审计重要性水平问题日益为人们所关注。在审计过程中，能否做到合理地确定审计的重要性水平，直接关系到该次审计是否能够得以顺利地实施。在分析审计重要性水平的四大特征和揭示影响审计重要性水平的五大因素的基础上，探究了确定审计重要性水平应关注的问题。

Thinking of Auditing Importance Level

With the development of auditing work in China, the issue of auditing importance level has increasingly attracted the attention of the public. In the course of auditing, whether the importance level can be appropriately identified directly influences whether the auditing work can be smoothly carried out. On the basis of analyzing the four features of auditing importance level and revealing the five factors influencing it, this paper explores some issues in identifying auditing importance level.