公允价值内部审计机制初探  

Internal Auditing Mechanism of Fair Value

作　　者：吴可夫[1] 

机构地区：[1]湖南商学院会计学院,湖南长沙410205

出　　处：《湖南商学院学报》2009年第3期98-101,共4页Journal of Hunan Business College

基　　金：湖南省教育厅科研项目(项目编号:07C412)

摘　　要：内部审计本质上属于受托责任的问题,是内部控制环境要素之一。公允价值计量与披露的风险性特征决定了公允价值内部审计是一种风险导向审计。文章分析公允价值会计信息的传递过程和相关职责划分,提出了包括制订审计计划、获取审计证据、提交审计报告、组织后续审计和利用外部专家服务等审计程序。As one of the elements of internal control environment, internal auditing belongs to agent problems in nature. Internal auditing of fair value is a risk-based auditing which hinges on the risk characteristic of fair value measurement and reporting. This paper analyses the transmission process of fair value accounting information and holds that internal auditing for fair value includes some procedures such as making auditing plan, obtaining auditing evidence, submitting auditing report, organizing subsequent auditing and utilizing the service of external experts.

关 键 词：公允价值 内部审计机制 内部审计程序 

分 类 号：F239.45[经济管理—会计学]