对资产评估采用远程视频方式执行存货监盘程序的探讨

Discussion on the Implementation of Inventory Monitoring Program by Remote Video in Assets Appraisal

新冠肺炎疫情的爆发对资产评估专业人员执行现场监盘程序造成了重大影响,资产评估机构开始探索如何采用远程视频方式对存货进行有效监盘。与传统的现场监盘相比,远程视频监盘虽有操作上的便利性,也有不可避免的局限性。为充分发挥远程视频监盘的优势,同时有效控制其风险,本文结合资产评估准则和审计准则对存货监盘的相关要求,采用案例分析方式,对远程视频监盘的关键事项进行了研究,提出了资产评估行业实施远程视频监盘程序的前提条件,对推动资产评估行业现场调查手段和作业模式的升级,更好满足新时代资产评估行业高质量发展的需要具有现实意义。

The outbreak of the coronavirus has had a significant impact on professional valuers to perform onsite monitoring procedures, and assets appraisal agencies have begun to explore how to effectively monitor inventory by remote video. Compared with traditional on-site monitoring, remote video monitoring is very convenient, but also has inevitable limitations. In order to give full play to the advantages of remote video monitoring and effectively control its risks, this paper studies the key matters of remote video monitoring in assets appraisal by using case analysis which combines the relevant requirements of asset valuation standards and auditing standards for inventory monitoring. This discussion is helpful to promote the upgrading of investigation methods and operation modes in assets appraisal and better meet the needs of high-quality development of the industry in the new era.