DocumentCode
2968343
Title
The Specific Application on Importance Level Analysis in the Risk-Based Audit
Author
Jia Xiuyan
Author_Institution
Sch. of Manage., Changchun Inst. of Technol., Changchun, China
fYear
2011
fDate
12-14 Aug. 2011
Firstpage
1
Lastpage
4
Abstract
It is an important task in the current auditing occupational field to strengthen the management of the audit risk. The principle of importance is an effective audit tool which can be used to measure and control risk in the process of audit. Different accounting information users, different companies, different environments and different judge standards make it is unrealistic to establish the common importance standards that can be accepted by all accounting information users. Based on audit practice, the paper analysis the application on importance level in the risk audit, explores specific applications of importance level in the audit planning phase, implementation phase and evaluation audit results.
Keywords
auditing; risk analysis; accounting information user; audit risk; auditing occupational field; control risk; importance level analysis; risk-based audit; Aggregates; Companies; Risk management; Sampling methods; Standards; Testing;
fLanguage
English
Publisher
ieee
Conference_Titel
Management and Service Science (MASS), 2011 International Conference on
Conference_Location
Wuhan
Print_ISBN
978-1-4244-6579-8
Type
conf
DOI
10.1109/ICMSS.2011.5998455
Filename
5998455
Link To Document