【摘要】 审计重要性与审计风险、审计证据之间有着密切关系，并对审计实务有着重要的指导作用，但如何理解它们之间的关系却并不容易。本文详细论证了它们之间的关系，并以图示立观地描述了它们之间的关系。更多还原

【Abstract】 There are closely relationships between audit materiality and audit risk, audit evidence and they play important roles in guiding audit practices. But it is not easy to understand their relationships. The article has studied their relationships in details and described them in diagram.更多还原