• 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