基于风险导向审计理念下的公允价值审计探讨

Discussion About Fair Value Auditing On A Risk-oriented Basis

我国在2006年发布的新企业会计准则体系中大量引入了公允价值计量属性,而公允价值计量属性却被一些金融界人士指责为2008年全球金融危机的元凶。本文基于风险导向审计理念,对注册会计师如何开展公允价值审计进行了探讨,并提出了完善基于风险导向审计理念的公允价值审计建议,以期为我国公允价值审计工作更好更快发展提供有价值的参考。

The concept of fair value has been massively introduced in our country’s new accounting standards which issued in 2006.However ,this measurement in 2008 was accused of being the culprits of the global financial crisis.This paper focused on the study of fair value audit on risk-oriented basis.Finally,with a view to our fair value audit’s faster and better development ,the paper brings forward detailed suggestions.