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Audit risk, materiality and the professional judgment of the auditor

机译：审计风险，重要性和审计师的专业判断

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This paper refers to the auditor's professional judgment concerning audit risk and materiality; the opinion the author would like to highlight contains interpretation of Statement on Auditing Standards (SAS) No. 107, Audit Risk and Materiality in Conducting the Audit; Staff Accounting Bulletin No. 99, Materiality; SAS No. 47, Audit Risk and Materiality in Conducting an Audit, document amended by SAS No. 82, Consideration of Fraud in a Financial Statement Audit. One aspect of importance, of this work, is represented by the materiality threshold, whose use arises from the auditor's judgment and the actions an auditor, CPA must follow besides a mathematical measurement.
机译：本文参考了审计师对审计风险和重要性的专业判断；作者想强调的意见包含对《审计准则声明》（SAS）第107号“审计风险和进行审计的重要性”的解释；员工会计公告第99号，重要性； SAS No. 47，《进行审计的审计风险和重要性》，经SAS No.82（财务报表审计中对欺诈的考虑）修订的文件。重要性的一个方面是重要性阈值，重要性阈值的使用源于审计师的判断和审计师的行动，CPA除了数学计量外还必须遵循。

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