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下列关于审计重要性阐述,错误的是

高老师2年前 (2024-08-26)审计学(00160)13

下列关于审计重要性阐述,错误的是

A.审计重要性确定需要考虑被审计单位的财务报表重大错报

B.审计重要性是从会计报表使用者角度界定的

C.重要性包括对数量和性质两个方面的考虑

D.对重要性的评估需要运用职业判断

正确答案是A

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