利益相关者视角下的公允价值审计研究

Research on Fair Value Audit from the Perspective of Stakeholders

正是因为公允价值计量在会计处理中的大量运用,审计工作者在审计工作中,也需要在执行了必要的审计程序、获取充分适当的审计证据基础之上,对资产、负债、权益项目进行公允价值审计,核查其计量、披露是否符合会计准则及相关制度。文章从利益相关者的角度出发,通过了解国家相关政策、市场条件,借鉴国外公允价值计量、审计的相关经验,希望对公允价值计量提出合理的见解及可操作性建议。

It is precisely because of the extensive use of fair value measurement in the accounting treatment, audit workers must audit assets, liabilities and equity items at fair value based on performing the necessary audit procedures and obtaining sufficient and appropriate audit evidence, and verify its measurement and disclosure to make sure it compliance with accounting standards and relevant system. From the perspective of stakeholders, by understanding relevant national policies and market conditions, and learning from foreign experience, this paper puts forward reasonable opinions and opelational recommendations for the fair value measurement.