學(xué)習(xí)ACCA，怎么會不學(xué)習(xí)Materiality?

學(xué)習(xí)ACCA，怎么會不學(xué)習(xí)Materiality?這塊內(nèi)容也在ACCA F8中占有重要位置，我們一起了解一下吧！

Information is material if its omission or misstatement could influence the economic decision of users taken on the basis of the financial statements. 低于重要性水平，報告是可接受的。

Both the amount (quantity) and nature (quality) of misstatements need to be considered.

The higher the anticipated risk, the lower the value of materiality will be. 重要性取決于審計風(fēng)險的水平。預(yù)期風(fēng)險越高，重要性的數(shù)值設(shè)定應(yīng)該越低。戳：“各科必背定義+歷年真題中文解析+20年BPP習(xí)題冊（PDF版）”

The lower the materiality level is set, the more work will need to be performed to ensure audit risk is kept at an acceptably low level. 重要性的數(shù)值設(shè)定越低，需要做的工作也越多。

During planning, the auditor establishes materiality for financial statements as a whole by exercising judgement.

l Amount (quantity) 數(shù)量重大

≥0.5% of sales revenue

≥1% of total assets

≥5% of profit before tax

l Nature (quality) 性質(zhì)重大：如重大的關(guān)聯(lián)方交易

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