审计论文英文文献

Auditing the significance put forward is in being audited by extensive use by sampling , the purpose suggesting that is to audit risk for lessening , swear to audit mass , rise auditing efficiency , to evade legal liability , it arrives at very important application of complete phase It both in auditing plan. With the fact that the whole world range inner audits increasing by failing over the past few years, rise auditing legal action tide, the call for judging that go along studies to auditing significance is more and more high. Auditing significance is that to refer to audit a personnel to the user who unit accounting statement objective reality is audited , may affect accounting statement under specially appointed environment the mistake judging or making policy reports or the order of severity failing to report composes out one kind subjective occupation judges. The main body of a book is emphasized discussing that the concept hits the target in small-scale enterprise auditing significance applying problem. Small-scale enterprise is that one resembles comparatively peculiarly in auditing a marriage partner , have different Yu other type enterprise characteristic. Study these characteristics and their effect to auditing significance level application , be a premise and basis studying the significance how middle to apply to auditing process to small-scale enterprise is conceptual. The main body of a book on this account for point of penetration; breakthrough point , discuss that and here on the basis to auditing the go along exercising the conceptual problem how to wield significance in the entire proceeding, the at last gives a example auditing the concept wielding significance in process in small-scale enterprise out.

The importance of Audit is proposed after the sampling audit's being used proposal is aimed at reducing the audit risk, guaranteeing the audit quality, raising the audit efficiency, and circumventing the legal plays an important part in audit from its plan to to its demand of studying about the judgment of the audit's importance is becoming higner and higner as a result of the increasing failure of auditing happened worldwidely in recent years and the popular of the Audit importance of audit can be defined as one kind of subjective occupation judgment which the auditors make to the severity of the misstatements or omissions that objectivly existed can influnce the report User's judgement or decision-making in certain text focus on discussing the application in the small-scale enterprises of the audit's small-scale enterprises are a special kind of the audit objects,and they have different features with the about these features and their influnce to the level of audit importance's application is the prerequisite and basis for studying about how to make this application to the audit of the small-scale enterprises. This article takes it as a pointcut,discusses how to use this concept in small-scale enterprises' audit , and gives one example that shows the application of this concept in the small-scale enterprises. 水平有限，仅供参考。

我只知道一些会计类原文书的名字1,fundamental accounting principles2,internediate accounting 3,advanced accounting4,cost accounting:traditions and innovations5,managerial accounting6,principles of auditing and other assurance services7,financial management:theory and practice8,financial accounting9,international accounting:a user perspective10,einancial reporting analysis:using financial accountinginformation这些书都是THOMSON SOUTH-WESTERN出版的我用过一些中国财政经济出版社的影印版

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.

Raised the importance of the audit is the audit is widely used in the sample after the proposed purpose is to reduce audit risk, to ensure audit quality, improve audit efficiency and to avoid legal liability, it plans to complete the stages of the audit is very important to applications. With a global scale in recent years, the increase in audit failures, the audit of the rising tide of litigation, the importance of the audit study to determine the requirements of increasingly importance of the audit is the auditor of the financial statements have been audited entities exist objectively, and in certain circumstances that may affect the financial statements to determine the user or decision-making misstatements or omissions made in the severity of a subjective professional judgments. This paper focuses on the importance of the concept of the audit in small-scale enterprises in the application. Small-scale enterprises, the audit object is more a special category, with characteristics different from other types of enterprises. Study of the importance of these characteristics and its impact on the level of application of the impact of the audit is to study how the audit process for small-scale enterprises in the importance of the concept of the use of the premise and foundation. This this as a starting point, and on this basis, the audit activities of the entire process of how to use the concept to discuss issues of importance, and finally gives a small-scale enterprises the importance of the concept of the use of the audit process instance.

我只知道一些会计类原文书的名字 1,fundamental accounting principles 2,internediate accounting 3,advanced accounting 4,cost accounting:traditions and innovations 5,managerial accounting 6,principles of auditing and other assurance services 7,financial management:theory and practice 8,financial accounting 9,international accounting:a user perspective 10,einancial reporting analysis:using financial accountinginformation 这些书都是THOMSON SOUTH-WESTERN出版的 我用过一些中国财政经济出版社的影印版 具体的你可以去找这些书，然后用金山快译把他翻译成中文，这样就知道大体的意思了．