重要性概念 meaning in English
materiality concept
Examples
- Comparison of concept between accounting importance and audit materiality
重要性概念在会计和审计中的比较 - The materiality concept states that a company must perform strictly proper accounting only for items and transactions that are significant to the business ' s financial statements
重要性概念是指公司必须仅对那些对其财务报表有重要意义的项目和业务进行适当的会计处理。 - Therefore , from the viewpoint of accountants and auditors , who apply the concept of materiality , the concept of materiality is extended and categorized into subjective mode versus objective mode , as well as the basic concept versus extensive concepts
因而，从运用重要性概念的会计审计人员(以下简称会审人员)的角度来看，重要性的概念有主观与客观之分，也有基本概念与派生概念之别。 - This research documents the following ascertainments : the essence of materiality concept is a personal and subjective perception . and the materiality concept in accounting is defined , by accounting authorities , in term of financial statements users " personal and subjective perception
本文的研究分析认为：重要性概念的本质是主观模糊的个人感受，而会计重要性概念是以报表使用者主观的感受来定义的。 - Although both preparing and auditing financial statements need to apply the concepts of materiality , the purposes of implementing the principle of materiality in financial accounting system differs from the purposes of applying the concepts of materiality in auditing procedures . because , the former distinguishes immaterial items in accounting data for reducing the producing cost of information as well as enhancing the understandability of financial statements , but the latter put much more attention on scrutinizing information for significant items in order to control audit risks and conduct an efficient and effective audit engagement
财务会计中财务报表的编制，以及审计中财务报表的查核，都需要运用重要性概念；但财务会计中重要性原则的运用，主要是用于过滤筛选不重要的会计数据，以节约信息生产成本，并增强报表的可理解性；而审计中重要性原则的运用，则是为了辨识重大会计信息，以控制审计风险，并有效率且有效果地完成审计任务。