应对公允价值会计估计的审计策略

Audit Strategies in Response to the Accounting Estimates of Fair Value

公允价值作为一种会计上的计量属性,既具有明显的优势,也不可避免地存在固有的缺陷。审计职业界必须清楚地认识公允价值计量的影响,积极寻求切实可行的应对公允价值会计估计的审计策略。本文拟从审计师对与公允价值会计估计相关重大错报风险的识别与评估入手,引导审计师合理规划应对与公允价值会计估计相关重大错报风险和特别风险的审计策略。

Associate Professor from Tianjin University of Finance and Economics,takes the view of auditors in identifying and evaluating material misstatement risks relevant to accounting estimates of fair value,He offers guidance to auditors in his paper,audit strategies in response to such risks.