什么是重要性水平？它和审计证据之间的关系是什么？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	什么是重要性水平？它和审计证据之间的关系是什么？
释义	什么是重要性水平？它和审计证据之间的关系是什么？1.什么是重要性水平重要性水平是指用金额额度表示的会计信息错报与错弊的严重程度，该错报错弊未被揭露足以影响会计信息使用者的判断或者决策。只有在确定的审计目标是“对会计报表真实性、公允性发表意见”的情况下，才需要确定重要性水平。2.重要性水平和审计证据之间的关系重要性水平越高，收集的审计证据越少，审计风险（AR）越低；重要性水平越低，收集的审计证据越多，审计风险越高。这就是关于您问题的相关法律。
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