新收入准则对建筑业财务核算及外部审计的影响分析

Analysis of Impacts of New Revenue Standard on Financial Accounting and External Audit in Construction Industry

建造合同收入确认几乎是所有建筑业上市公司披露的关键审计事项之一,而新收入准则将现行的收入和建造合同两项准则纳入统一的收入确认模型,这无疑给建筑企业财务核算带来巨大的影响,对事务所承接的建筑类企业审计提出了新的要求和挑战。本文首先阐述新收入准则下建筑企业的会计核算变化,再结合《企业会计准则第14号—收入》和建筑业特点提出注册会计师对建筑企业收入确认审计的重点,以期给相关人员提供一定的参考,为审计风险控制提供新思路。

Revenue recognition for construction contractsisone of the key audit matters in the disclosure of almost all the listed companiesin the construction industry. The new revenuestandard incorporatesthe current revenue standard andconstruction contracts standard into a unified revenue recognitionmodel,which undoubtedlyhasa great impact on the financial accounting of construction companies,so accounting firms should meet new requirements and challenges in the audit of construction companies. In this context, this article firstlyexpounds thechanges in accounting practice of construction companies in accordance with the new revenue standard;then, based on the "Accounting Standardfor Business En terprises No.14-Revenue" and the characteristics of the construction industry, it puts forward the key points that should be focused on in the audit of revenue recognitionof construction companies, which can serve as reference for relevant personnel to control the audit risks in new thinking.