论审计中的“公允性”概念——兼论我国会计报表审计目的的选择

On the Concept of "Fairness" in Auditing——Also on Choice of Purpose in China's Financial Statements Audit

公允性是指会计报表没有重要的错报,或者说会计报表不存在引起报表使用有误解而作出错误决策的错报;会计报表层的重要性水平是判断会计报表公允与否的标准;我国会计报表审计的目的应该选择公允性,同时应修改《独立审计准则》中发表无保留意见的条件。

Fairness denotes that financial statements have no material misstatements, or that the misstatements, which would cause the users of financial statements to misunderstand it and then make a mistake decision, do not exist in financial statements. Materiality level for financial statements is the standard to judge the fairness of financial statements. Fairness should be selected as the objective of financial statements audit in China and the stipulation to air non-reserved opinions in Independent Auditing Standards should be a-mended.