To plan the nature, timing, and extent of audit procedures, the auditor should establish a materiality level for the financial statements as a whole that is appropriate in light of the particular circumstances. This includes consideration of the company's earnings and other relevant factors. To determine the nature, timing, and extent of audit procedures, the materiality level for the financial statements as a whole needs to be expressed as a specified amount.
Note: If financial statements for the audit period are not available, the auditor may establish an initial materiality level based on estimated or preliminary financial statement amounts. In those situations, the auditor should take into account the effects of known or expected changes in the company's financial statements, including significant transactions or adjustments that are expected to be reflected in the financial statements at the end of the period.
请翻译成中文
在规划审计程序的性质、时间和范围时，审计师应根据特定情况设定一个适合整个财务报表的重要性水平。这包括对公司收益和其他相关因素的考量。为了确定审计程序的性质、时间和范围，财务报表的整体重要性水平需要表现为一个特定的金额。
注意：如果审计期间的财务报表尚未可用，审计师可能基于估计或初步的财务报表金额设定一个初始的重要性水平。在这种情况下，审计师应考虑到对公司财务报表已知或预期的变化的影响，包括预期将在期末反映在财务报表中的重大交易或调整。
