不确定事项审计及其对盈余管理的监管

Audit on Uncertainties and Its Regulating Effect on Earnings Management

我国注册会计师对不确定性事项的审计质量偏低。利用不确定事项操纵利润是某些管理当局盈余管理常用的手法。对此,本文提出中国注册会计师需要采取的相应对策。

The audit quality on certainties of China CPA requires improvement. Manipulating the uncertainties on earnings is one of common tricks by some listed companies in earnings management activities. Therefore, this paper proposes concerning countermeasures for China CPA in this respect.