非活跃市场条件下公允价值审计研究  

Auditing of Fair Value Measurement in Non-longer-active Markets

作　　者：王守海[1] 吴双双[1] 张盼盼[1] 

机构地区：[1]山东财经大学会计学院,邮政编码250014

出　　处：《审计研究》2014年第2期95-99,共5页Auditing Research

基　　金：国家社科基金(项目编号:12CGL029)的阶段性成果;教育部人文社会科学研究规划基金(项目编号:11YJA790179);山东省自然科学基金(项目编号:ZR2010GM010);山东财经大学校博士基金(项目编号:B13019)的支持

摘　　要：目前会计与审计准则对非活跃市场条件下公允价值计量与审计仅作出原则性规定,没有提供可操作性指导。本文系统研究了非活跃市场条件下管理层如何估计公允价值以及审计师应该采取哪些相应的审计程序。在非活跃市场的条件下公允价值审计,应先对管理层公允价值估计相关的内部控制进行评价并识别重大误报风险,再根据管理层在估计公允价值过程中所采用方法 (模型估计、通过第三方定价机构、利用估值专家),审计师分别采取不同审计策略,最后管理层在估计公允价值过程中可能会出现过度自信和动机性偏见,审计师应更多地采取独立估值来降低公允价值审计风险。At present the accounting and auditing standards only provide the principles about the measurement and auditing of fair value and don＇t provide the operational guidance for non-longer-active markets. This paper studies managements how to estimate fair value and which audit procedures auditors should take in non-longer-active mar- kets. Auditing of fair value in non-longer-active markets, auditors should asses the internal control of fair value and identify the risk of material misstatement related to fair value at first, and take the appropriate audit procedures based on methods of fair value of managements. At last, managements arise overconfidence and motivated bias when estimate fair value in non-longer-active markets, auditors should develop a point estimate or range estimate inde- pendently in order to reduce audit risk

关 键 词：非活跃市场 公允价值 审计 

分 类 号：F239.4[经济管理—会计学]