财务报告业务下的审计与评估问题的探讨

Audit and Evaluation under the Financial Reporting Business

《中国注册会计师审计准则第1321号--会计估计和相关披露的审计》规范了注册会计师在财务报表审计中与会计估计和相关披露有关的责任。如何识别、评估和应对会计估计的不确定性导致的财务报表重大错报风险,是注册会计师审计的难点,也是监管机构督促会计师事务所及注册会计师勤勉尽责、规范执业的重点领域。

The Chinese Certified Public Accountants Auditing Standard No.1321-Audit of Accounting Estimates and Related Disclosures regulates the responsibilities of certified public accountants in the audit of financial statements related to accounting estimates and related disclosures.How to identify,assess and respond to the risk of material misstatement of financial statements caused by the uncertainty of accounting estimates is a difficult point for CPA audits,and it is also a key area for regulators to urge accounting firms and CPAs to be diligent and conscientious and standardize their practice.