audit materiality

基本解釋

But the appearance of network auditing put forward the brand-new challenge to the audit materiality .
但是，網(wǎng)絡(luò)審計(jì)的出現(xiàn)對(duì)審計(jì)的重要性提出了全新的挑戰(zhàn)。
Then this paper expounds the relations between the materiality and audit risk, and the relations among audit risk, inherent risk, control risk and detection risk.
闡述了審計(jì)重要性與審計(jì)風(fēng)險(xiǎn)之間，以及審計(jì)風(fēng)險(xiǎn)、固有風(fēng)險(xiǎn)、控制風(fēng)險(xiǎn)和檢查風(fēng)險(xiǎn)之間的關(guān)系。
There are closely relationships between audit materiality and audit risk, audit evidence and they play important roles in guiding audit practices. But it is not easy to understand their relationships.
審計(jì)重要性與審計(jì)風(fēng)險(xiǎn)、審計(jì)證據(jù)之間有著密切關(guān)系，并對(duì)審計(jì)實(shí)務(wù)有著重要的指導(dǎo)作用，但如何理解它們之間的關(guān)系卻并不容易。