重要性遵循机制问题：基于两个案例的分析

重要性是会计、审计理论及实务中的一个重要概念,监管当局、审计师、报表提供者及法院在如何确保重要性本质在实务中得以遵循以及如何解决相关各方关于重要性水平的界定问题上存在争议。美国法院在一些判例中对重要性概念做出诠释,并解决了关于重要性水平界定的争议。美国法院在重要性界定方面的法律实践使我们能更好地探究重要性的遵循机制,并对我国新会计准则的实施问题给予关注。

Research on the Implementation Mechanisms of Materiality——Analysis based on the Court Cases of U.S.

The materiality is one of the important and subtle concepts in the theory and practice of accounting and auditing.The challenge faced by regulator auditor preparer and court is to ensure the essence of the concept of materiality abided by,and solve the debates on the level of materiality in practice.U.S.courts gave authentic interpretation about the judging level of materiality on specific circumstances in some cases.Based the cases,the authors try to seek the implementation mechanisms of materiality.In view of implementation mechanisms of materiality in U.S.,the authors also pay attention to the possible implementation quality of the accounting standards of China promulgated in January 2006.