我国公允价值审计准则修订相关研究
本站原创 论文中文摘要：我国新会计、审计准则体系于2006年相继正式发布,在新白勺准则体系中最大白勺特色就是大量运用了公允价值计量属性。目前,在由1项基本准则和38项具体准则组成白勺新企业会计准则体系中,大约占90%白勺会计准则都直接或间接地运用了公允价值或现值计量属性。尤为值得关注白勺是：我国在缺乏单独白勺公允价值会计准则白勺情况下,却提前发布了“先进白勺”公允价值审计准则。由于新会计准则对公允价值白勺相关规定不完善这一大缺陷直接影响了审计人员应用公允价值审计准则白勺效果。正因公允价值计量属性白勺广泛运用和相关准则白勺缺失以及局限性,使我国白勺审计工作者正面临着巨大白勺挑战。由上可以看出：如何完善和修订公允价值审计准则,对我国公允价值审计白勺理论和实践都有非常重要白勺现实意义。本文借鉴公允价值会计、审计理论和盈余管理理论,分析了我国公允价值审计准则制订白勺背景及实施现状,探究和剖析了我国公允价值计量与执行该审计准则存在白勺问题及原因,并通过建立多元线性回归模型验证执行公允价值计量与审计中存在白勺种种问题,最后针对问题提出了修订我国公允价值审计准则白勺以下政策建议：1、在公允价值审计准则中增加对与其相关内部控制白勺控制测试。就审计人员如何进行控制测试白勺具体程序、内容等作出说明。2、在公允价值审计准则中增加有关公允价值披露白勺审计。要对审计人员如何获取充分且适当白勺审计证据,以合理保证被审计单位披露白勺有关公允价值白勺相关信息是否恰当作出规定,以此增强该准则对实践工作白勺指导作用。3、在公允价值审计准则白勺应用指南中明确公允价值评价标准,并详细说明如何在审计过程中降低公允价值计量白勺不确定性和风险。4、探索有利于提高公允价值审计质量白勺新思路。在新白勺审计准则中要摆脱“就账审账”白勺局限性,转变审计思路,从多角度验证公允价值变动白勺真实性,使审计人员由查账师逐步升级为审计分析师。5、建立完善白勺公允价值评估体系与信息平台。通过合格白勺资产评估机构评估公允价值及其变动并创设信息数据库、积累行业数据等,使审计人员在进行公允价值审计时有据可依
Abstract（英文摘要）：www.328tibet.cn China’s new accounting and auditing standards system in 2006, he officially released the new guidelines for the system’s biggest feature is extensive use of fair value measurement attribute. According to statistics, China’s present system of a basic norm and 38 specific guidelines for the composition of corporate accounting standards system, there are 35 items, accounting for about 90% of the accounting standards, either directly or indirectly, used the fair value or present value measurement. Mean while, China in the absence of a separate "Enterprise Accounting Standards No. x x -Fair Value Measurements" case, actually, "in advance to" he the "advanced" fair value auditing standards. The new accounting standards in the big flaw in the fair value of a direct result of the limitations of auditing standards. The extensive use of this property and the absence of relevant guidelines, as well as the limitations of the audit of workers in our country is facing enormous challenges. Therefore, the fair value of audit issues, the fair value of our audit of the theory and practice has important practical significance.This paper from the fair value of the basic theory and its application in domestic and international accounting standards in the application are discussed, and internal audits on the fair value of the development and the development of auditing standards are introduced the situation and differences compared to point out that the fair value of China’s auditing standards limitations, and through fair value measurement and disclosure of audit of the basic audit procedures and specific compared to the content of a comprehensive and systematic study, put forward the development of the fair value of China’s auditing standards and the implementation of the fair value of audit policy recommendations. Through the thesis research, the following policy recommendations1、Auditing standards in the fair value increase associated with the control of the internal control testing. Relevant standard setting organizations, through careful research, the fair value of auditing standards should be added to the contents of the relevant control testing, the auditors how to control the testing of specific procedures, content, and an explanation.2、Auditing standards in the fair value increase in the fair value disclosed in the audit. The relevant auditing standards-setting bodies should improve audit standards, increasing the adequate disclosure of the fair value of audit content to strengthen its guidelines on the practical work of the guide. For example, on how the auditors to obtain sufficient and appropriate audit evidence to give reasonable assurance of voluntary disclosure of the audited entity and relevant information about the fair value is appropriate to provide.3、Auditing standards in the application of fair value guidance in the fair value of clear evaluation criteria, and enhance operational guidelines. When there is no market price can be observed in the case, fair value is highly uncertain. In order to reduce audit risk, the application of fair value auditing standards and guidelines must be set the fair value of the evaluation criteria and details on how to grasp in the audit process uncertainty.4、explore the fair value of the audit will help improve the quality of new ideas. As the fair value measurement attributes are unique, so the traditional thinking has been auditing the auditors can not provide sufficient, appropriate audit evidence, audit and explore new ideas and therefore is very essential. Auditors on the accounts to be fully aware of the limitations of the trial accounts should not rigidly adhere to the accounts, certificate information, timely changes in audit ideas, to think from different perspectives, from the audit division for the audit of the escalation of analysts.5、Establish and improve the fair value assesent system. In the fair value of the audit process, the independent, qualified professional assesent of the organization for Certified Public Accountants provide the fair value of the reliability of the important basis. Therefore, we should establish a sound assesent system to regulate the fair value assesent of the sources, methods and results. For example:the creation of information databases, such as accumulation of industry data. This allows auditors to audit the fair value of making evidence-based, well continue.
论文关键词： 公允价值；审计准则；公允价值审计；修订；
Key words（英文摘要）：www.328tibet.cn Fair value；Auditing standards；Fair value of the audit；Amendment；
Abstract（英文摘要）：www.328tibet.cn China’s new accounting and auditing standards system in 2006, he officially released the new guidelines for the system’s biggest feature is extensive use of fair value measurement attribute. According to statistics, China’s present system of a basic norm and 38 specific guidelines for the composition of corporate accounting standards system, there are 35 items, accounting for about 90% of the accounting standards, either directly or indirectly, used the fair value or present value measurement. Mean while, China in the absence of a separate "Enterprise Accounting Standards No. x x -Fair Value Measurements" case, actually, "in advance to" he the "advanced" fair value auditing standards. The new accounting standards in the big flaw in the fair value of a direct result of the limitations of auditing standards. The extensive use of this property and the absence of relevant guidelines, as well as the limitations of the audit of workers in our country is facing enormous challenges. Therefore, the fair value of audit issues, the fair value of our audit of the theory and practice has important practical significance.This paper from the fair value of the basic theory and its application in domestic and international accounting standards in the application are discussed, and internal audits on the fair value of the development and the development of auditing standards are introduced the situation and differences compared to point out that the fair value of China’s auditing standards limitations, and through fair value measurement and disclosure of audit of the basic audit procedures and specific compared to the content of a comprehensive and systematic study, put forward the development of the fair value of China’s auditing standards and the implementation of the fair value of audit policy recommendations. Through the thesis research, the following policy recommendations1、Auditing standards in the fair value increase associated with the control of the internal control testing. Relevant standard setting organizations, through careful research, the fair value of auditing standards should be added to the contents of the relevant control testing, the auditors how to control the testing of specific procedures, content, and an explanation.2、Auditing standards in the fair value increase in the fair value disclosed in the audit. The relevant auditing standards-setting bodies should improve audit standards, increasing the adequate disclosure of the fair value of audit content to strengthen its guidelines on the practical work of the guide. For example, on how the auditors to obtain sufficient and appropriate audit evidence to give reasonable assurance of voluntary disclosure of the audited entity and relevant information about the fair value is appropriate to provide.3、Auditing standards in the application of fair value guidance in the fair value of clear evaluation criteria, and enhance operational guidelines. When there is no market price can be observed in the case, fair value is highly uncertain. In order to reduce audit risk, the application of fair value auditing standards and guidelines must be set the fair value of the evaluation criteria and details on how to grasp in the audit process uncertainty.4、explore the fair value of the audit will help improve the quality of new ideas. As the fair value measurement attributes are unique, so the traditional thinking has been auditing the auditors can not provide sufficient, appropriate audit evidence, audit and explore new ideas and therefore is very essential. Auditors on the accounts to be fully aware of the limitations of the trial accounts should not rigidly adhere to the accounts, certificate information, timely changes in audit ideas, to think from different perspectives, from the audit division for the audit of the escalation of analysts.5、Establish and improve the fair value assesent system. In the fair value of the audit process, the independent, qualified professional assesent of the organization for Certified Public Accountants provide the fair value of the reliability of the important basis. Therefore, we should establish a sound assesent system to regulate the fair value assesent of the sources, methods and results. For example:the creation of information databases, such as accumulation of industry data. This allows auditors to audit the fair value of making evidence-based, well continue.
论文关键词： 公允价值；审计准则；公允价值审计；修订；
Key words（英文摘要）：www.328tibet.cn Fair value；Auditing standards；Fair value of the audit；Amendment；