试析资产减值准备的审计风险及其防范

On auditing risk and its prevention of the impairment reserves of assets

首先阐述了目前企业计提资产减值准备的现状;其次对资产减值准备审计风险的成因从客观原因和主观原因两方面进行了分析,并提出资产减值准备审计风险的防范对策。

This paper first describes the current situation of pre-drawing the impairment reserves of assets at some enterprises; then makes an analysis of the cause to the auditing risk of the impairment reserves of assets from both sides of subject and object poiuts of view. At last, it presents the countermeasures against the auditing risk of the impairment reserves of assets.