学习ACCA，怎么会不学习Materiality?

学习ACCA，怎么会不学习Materiality?这块内容也在ACCA F8中占有重要位置，我们一起了解一下吧！

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，报告是可接受的。

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. 重要性取决于审计风险的水平。预期风险越高，重要性的数值设定应该越低。

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. 重要性的数值设定越低，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) 数量重大

≥0.5% of sales revenue

≥1% of total assets

≥5% of profit before tax

l Nature (quality) 性质重大：如重大的关联方交易

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