There is agreement on the basic concept of audit materiality, but the specific application and interpretation may vary depending on the regulatory objectives and responsibilities. However, regardless of the standard or standard, the professionalism and objectivity of the auditor in judging and applying materiality are emphasized to ensure the quality and effectiveness of the audit work.
请翻译成中文
审计重要性的基本概念在各方之间存在共识，但具体应用和解释可能会根据监管目标和责任的不同而有所差异。然而，不论遵循哪个标准或准则，都强调审计师在判断和运用重要性时的专业性和客观性，以确保审计工作的质量和有效性。
