[1]洪敏,徐晓田.利益相关者视角下的公允价值审计研究[J].金融教育研究,2014,(06):60-63.
 HONG Mina,XU XiaOtianb.Research on Fair value Audit from the Perspective of Stakeholders[J].,2014,(06):60-63.
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利益相关者视角下的公允价值审计研究()
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《金融教育研究》[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2014年06期
页码:
60-63
栏目:
出版日期:
2014-12-31

文章信息/Info

Title:
Research on Fair value Audit from the Perspective of Stakeholders
作者:
洪敏;徐晓田;
江西师范大学 财务处,江西南昌,330022; 江西师范大学 财政金融学院,江西南昌,330022
Author(s):
HONG Mina; XU XiaOtianb
关键词:
利益相关者公允价值审计研究
Keywords:
stakehOLders fair vaLue audit research
分类号:
F239.O
文献标志码:
A
摘要:
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。
Abstract:
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 un-derstanding reLevant natiOnaL pOLicies and market cOnditiOns,and Learning frOm fOreign experience,this paper puts fOrward reasOnabLe OpiniOns and OperatiOnaL recOmmendatiOns fOr the fair vaLue measurement.

参考文献/References:

[1]张俊芝,马政.基于现代风险导向的公允价值审计应用现状研究[J].中国注册会计师,2013(05).
[2]吴敬琏.当代中国经济改革教程[M].上海远东出版社,2011.
[3]何春艳.金融危机下应用公允价值计量的思考——基于决策有用性的计量观[J].财会通讯,2010(36).
[4]王玉兰,简燕玲.上市公司内部审计机构设置及履行职责情况研究[J].审计研究,2012(1):110-112.
[5]吴涵峰.如何计量公允价值[J].金融会计,2012(02).

更新日期/Last Update: 1900-01-01