会计、审计领域重要性概念的比较夏静国外会计、审计领域里都很重视重要性概念。我国目前会计、审计领域对重要性概念虽有所涉及，但没有作为正式的会计或审计准则来描述。如何正确理解和运用这个概念，还需研究探讨。本文主要对会计、审计领域里的重要性概念作一比较。一... Accounting, auditing the importance of the concept of comparison Xia Jing in the field of accounting, auditing all attach importance to the concept of importance. Although the concept of importance in accounting and auditing fields in our country is involved at present, it is not described as an official accounting or auditing standard. How to correctly understand and apply this concept needs to be explored. This article mainly compares the concepts of importance in accounting and auditing. one...