principle of materiality中文什么意思

principle: n. 1.原理，原則。 2.主義；政策；〔常 pl.〕道 ...
materiality: n. 物質(zhì)性；實體性，有形(物)(opp. spirit ...
materiality principle: 重大性原則; 重要性原則
materiality: n. 物質(zhì)性；實體性，有形(物)(opp. spirituality)；【法律】重要性；實質(zhì)性，〔pl.〕物質(zhì)，實體。
disclosure materiality: 實質(zhì)上的資料披露

下載手機詞典可隨時隨地查詞查翻譯

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
財務會計中財務報表的編制，以及審計中財務報表的查核，都需要運用重要性概念；但財務會計中重要性原則的運用，主要是用于過濾篩選不重要的會計數(shù)據(jù)，以節(jié)約信息生產(chǎn)成本，并增強報表的可理解性；而審計中重要性原則的運用，則是為了辨識重大會計信息，以控制審計風險，并有效率且有效果地完成審計任務。

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