公允价值审计的实现路径与现实困境

Achieving Methods and Realistic Predicament of Fair Value Audit

与传统的历史成本计量相比,公允价值涉及更多的会计估计与管理层判断,公允价值会计存在较大的重大错报风险。基于对公允价值会计充分的风险评估,探讨了公允价值审计的实现路径,并结合我国国情指出了公允价值审计实现的困境,进而提出了相关的解决对策。

Compared with traditional historical cost measurement,fair value concerns more accounting estimate and managerial judgment,and fair value accounting tends to have the risk of material misstatement.Based on the sufficient risk assessment of fair value audit,this article discuses the achieving methods of fair value audit,points out the realistic predicament combining with our national condition and provides relevant countermeasures.