国际审计准则 isa320

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1、INTERNATIONALSTANDARDONAUDITING320AUDITMATERIALITY(EffectiveforauditsoffinancialstatementsforperiodsbeginningonorafterDecember15,2004)∗CONTENTSParagraphIntroduction...................................................................................................1-3Materi

2、ality.....................................................................................................4-8TheRelationshipbetweenMaterialityandAuditRisk..................................9-11EvaluatingtheEffectofMisstatements..............................................

3、...........12-16CommunicationofErrors..............................................................................17InternationalStandardonAuditing(ISA)320,“AuditMateriality”shouldbereadinthecontextofthe“PrefacetotheInternationalStandardsonQualityControl,Auditing,Review,

4、OtherAssuranceandRelatedServices,”whichsetsouttheapplicationandauthorityofISAs.AUDITING∗ISA240,“TheAuditor’sResponsibilitytoConsiderFraudinanAuditofFinancialStatements,”ISA315,“UnderstandingtheEntityandItsEnvironmentandAssessingtheRisksofMaterialMisstatement,”ISA330,“TheA

5、uditor’sProceduresinResponsetoAssessedRisks,”andISA500,“AuditEvidence”gaverisetoconformingamendmentstoISA320.TheconformingamendmentsareeffectiveforauditsoffinancialstatementsforperiodsbeginningonorafterDecember15,2004andhavebeenincorporatedinthetextofISA320.393ISA320AUDIT

6、MATERIALITYIntroduction1.ThepurposeofthisInternationalStandardonAuditing(ISA)istoestablishstandardsandprovideguidanceontheconceptofmaterialityanditsrelationshipwithauditrisk.2.Theauditorshouldconsidermaterialityanditsrelationshipwithauditriskwhenconductinganaudit.3.“Mater

7、iality”isdefinedintheInternationalAccountingStandardsBoard’s“FrameworkforthePreparationandPresentationofFinancialStatements”inthefollowingterms:Informationismaterialifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofuserstakenonthebasisofthefinancialstatements

8、.Materialitydependsonthesizeoftheitemorerrorjudgedintheparticularcircumstancesofitsomissionormis