我国公允价值审计相关问题探析

随着我国新会计准则中公允价值计量属性的大量应用,不仅给会计实务工作带来了挑战．也大大增加了审计难度,给审计活动带来了潜在的审计风险。开展对公允价值审计相关问题的分析研究,具有重要的现实意义．能有效降低审计风险．促进公允价值会计的顺利开展。本文对公允价值审计的发展现状进行了梳理．探讨了我国公允价值审计存在的一些问题,并就公允价值审计相关问题提出了几点完善措施．     

公允价值会计估计审计相关问题研究

为适应社会主义市场经济发展需要,规范企业公允价值计量和披露,提高会计信息质量,财政部于2014年1月26日,发布了《企业会计准则第39号——公允价值计量》,与中国注册会计师审计准则第1321号——审计会计估计（包括公允价值会计估计）和相关披露遥相适应。本文对公允价值会计估计审计相关问题进行了探讨,以期为公允价值审计提供实践参考。     

利益相关者视角下的公允价值审计研究

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。     

公允价值计量模式下审计风险的探讨

自公允价值的概念引入我国以来,随着国内会计理论与实务的发展,公允价值计量模式受到越来越广泛的关注与应用。公允价值计量对审计理论与审计实务工作的开展也产生了巨大影响。本文首先对公允价值的相关概念及公允价值计量模式下审计的特征进行阐释,然后以公允价值计量的视角分析审计风险的成因,并结合实际情况,针对审计风险的防范给出自己的对策与建议。     

公允价值审计若干问题研究

美国次贷危机引起了关于公允价值会计审计的争议，许多会计审计监管机构和专业组织对公允价值审计问题进行了研究并制定了有关准则。本文就公允价值公允价值审计的重要问题进行讨论。     

完善我国公允价值审计的建议探讨

随着我国改革开放进程的不断推进,我们的经济发展取得了前所未有的成绩,公允价值的应用也空前的广泛。同时社会的发展对于公允价值的审计提出了更高的要求,如何完善我国的我国公允价值审计成为了大家关注的焦点之一。本文正是基于此,从我国实际情况出发对完善我国公允价值审计的建议进行了探讨。文章主要提出了培育要素市场,建立相对完善的市场评估体系、进一步完善会计审计准则体系、与公允价值计量和披露程序相关的内部控制活动的设计等观点。希望本文的研究能够对今后如何更好地在理论和实践中使用公允价值审计做出一些贡献,同时对于相关领域的理论创新和研究也能提供新的一些思路。     

对公允价值审计相关问题的探讨

在两次发布征求意见稿之后,2006年财政部发布了《中国注册会计师审计准则第1322号——公允价值计量和披露的审计》以及应用指南,对公允价值审计问题作了相应的规范。但是,对于广大的会计审计从业人员而言,公允价值及其审计还是很陌生的概念。本文结合我国新颁布的公允价值审计准则及国外最新的研究成果,对相关问题作初步探讨,以期为广大同行有所裨益。     

公允价值对银行审计风险的影响及对策

由于公允价值存在假设性、未实现性等内在缺陷,从而加大了公允价值的审计风险。本文在分析国有商业银行公允价值应用情况及公允价值计量对审计风险影响的基础上,提出建立公允价值数据库以拓展审计证据获取渠道、突出风险分析和资产价值评估审计重点,优化公允价值审计程序、强化分析性复核程序等控制公允价值审计风险的策略。     

剖析注册会计师审计思维方式

注册会计师审计思维方式是指注册会计师在审计实践中形成的,独特的观察、分析和解决问题的思路。在执行审计业务中,注册会计师需要对实施哪些审计程序,获取什么审计证据,获取的审计证据是否充分、适当,被审计财务信息是否公允和合法等进行理性思考。审计过程是一个对审计程序、审计证据和被审计财务信息进行分析、判断和推理并作出审计结论的思维过程。注册会计师特有的审计思维方式是审计职业区别于其他职业的标志。注册会计师审计思维方式是影响审计质量的重要因素。因为专业知识、审计经验、胜任能力和职业道德的限制,注册会计师在执行审计业务时,经常存在一些思维误区,影响着审计质量。因此,我们很有必要剖析审计思维方式的主要内容、常见的思维误区,为避免审计思维误区提供借鉴。     

关于公允价值审计应用问题的探析

<正>一、公允价值审计的产生及发展公允价值审计是随着公允价值会计的发展应运而生并快速发展起来。由于以公允价值计量的财务报告为使用者决策提供既相关又不失可靠的信息,所以公允价值计量得到了广泛关注和部分使用。在对如何保证公允价值的可靠性进行研究的同时,怎样使财务报告使用者合理确信公允价值计量的可靠性,     

Barbados Spirits Inc.

This case focuses on the audit of a subsidiary in Barbados of a Multi‐National Entity (“MNE”), a distiller in Toronto. The MNE is a large and important international client to the accounting firm. The firm provides both tax advisory and audit services to the MNE. The MNE, following advice of the accounting firm, has utilized an offshore related party to structure transactions that avoid taxes in Barbados. These related party transactions are a detriment to the interests of critical users of the financial statements, namely the minority shareholders and the tax authorities of Barbados. The auditor is now faced with evaluating the adequacy of the related party note disclosure and the completeness of the income tax provision. Independence issues of a self‐interest threat (importance of the client) and self‐review threat (evaluating the adequacy of the income tax provision based on tax advice provided by the firm) are explored.     

公共品视角下的审计委托模式研究

现行审计委托模式是造成“独立审计不独立”,进而导致审计失败的主要原因。现代企业的“社会企业”特征,使会计报表及其审计信息具有公共品的属性,审计失败很大程度上是会计报表审计信息这一公共品私人供给模式的失败。公共品的非竞争性和非排他性特征决定了其公共供给模式较私人供给模式更有效率;税务机关作为特殊的公共部门,令其作为会计信息审计的委托人在独立性、激励和实践上更具优势。当然,会计报表审计的税务机关委托模式作为一个新的审计委托模式,其制度需不断完善。     

周、汉审计史新证

将金文、简牍运用于审计史研究中,进一步证明我国古代审计的惊人成就。史料证明:西周审计机构不仅有司会、宰夫,还有内史。早期审计是对会计报告和账务的审查,上计制度对会计期间作出了严格的规定。应当重视上计、审计内容、审计方式与审计依据等简牍史料的运用。     

An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs

This paper investigates the associations between audit pricing and multidimensional characteristics of local governments by using a sample of Greek municipalities. The Greek institutional setting is interesting because it is politically pluralistic. Moreover, independent auditors appointed through a bid process exclusively perform the audits. Our results suggest a considerable variation on audit fees which is mainly driven by politically related factors indicating the importance of relevant theoretical anticipations in audit pricing in the public sector. Agency costs appear strong enough to explain audit pricing. We also confirm prior findings on the significance of audit complexity and size. Results also suggest that audit fees are reduced when an internal team dedicated to accrual accounting is appointed. Therefore, our conclusions offer practical implications for policy setters and regulators in the public sector in relation to audit quality.     

关系型交易对审计费用的影响——基于经营风险理论视角

关系型交易模式可能会在议价能力、关系专用性投资成本转换等方面加剧上市公司的经营风险,进而影响审计费用。已有研究主要集中于关系型交易对审计行为的影响,鲜有文献关注其中的作用机制。本文基于经营风险理论视角,选取2008~2017年沪深A股制造业上市公司的相关数据,实证分析了关系型交易对审计费用的影响,结果表明:关系型交易显著加剧了企业经营风险的集聚,进而提升审计费用,即经营风险在关系型交易对审计费用的影响中起到了中介作用。进一步研究,在区分了产权性质以及耐用品特征后,实证结果显示关系型交易与审计费用的正相关关系在非国有企业以及耐用品行业的企业中较为显著,为审计师进行合理审计定价提供了经验证据支持。     

审计独立性的影响要素及措施分析

在资本市场迅猛发展的今天,审计独立性问题引起越来越多人的关注.审计的独立不仅会影响注册会计师的职业判断及审计质量,还会增加投资者对审计报告的期望度.而审计失败则将会损害审计的内在价值及执行审计任务的会计师事务所的声誉,甚至资本市场的稳定.本文主要从资本市场及公司治理结构分析审计独立性的影响要素,并结合西方国家先进的观点及普遍做法,提出几点提高审计独立性的改进意见     

Reducing reporting risk: Designating foreign currency forward contracts as cash flow hedges

We present an example that compares the effects on earnings of designating a foreign currency forward contract as either a cash-flow or fair-value hedge of a foreign currency denominated receivable. Entities engaging in exchange transactions not denominated in their functional currency frequently enter into foreign currency forward contracts in order to mitigate their foreign exchange rate risk exposure. The aggregate effect on earnings of the transaction gain or loss on the foreign currency receivable and the gain or loss on the forward contract is known on the date the forward contract is initiated. The effect on each period’s earnings during the term of a forward contract designated as a cash-flow hedge is also known on the date the contract is initiated; whereas the effect on each periods’ earnings from a fair-value hedge cannot be determined until the respective balance sheet dates. Therefore, designating forward contracts as cash-flow hedges may suppress volatility in reported earnings compared to designating forward contracts as fair-value hedges. In addition, the reporting risk (the amount of uncertainty surrounding the pending measure of an item to be reported in the financial statements) is lower when a forward contract is designated as a cash-flow hedge relative to designating it as a fair-value hedge. This suggests foreign currency forward contracts designated as cash-flow hedges are more consistent with the purpose of hedge accounting: to mitigate the effects on earnings of applying different measurement criteria for the hedge and the hedged item.     

Generic Skills in Audit Education

The academic literature and higher education benchmark statements identify groups of skills that are desirable both for students seeking employment and for employers seeking to recruit students. Professional accounting education pronouncements also stipulate skills that are necessary for an individual to possess in order to act as a competent accountant and auditor. Through a questionnaire survey, this research examines: (i) which of these skills audit and accounting practitioners expect UK universities to teach; (ii) which skills audit and accounting academics believe are important for students to acquire; (iii) which skills audit academics believe that employers require; and (iv) which skills audit academics teach in the UK. Institutional theory is used to develop and interpret this research.     

Auditor–Provided Consultancy Services and their Associations with Audit Fees and Audit Opinions

This study examines the relationships between non–audit services fees (consultancy fees) paid to auditors and (1) audit fees, and (2) the occurrence of qualified audit opinions. The positive association between consultancy fees and audit fees is shown to be due to certain company specific events that generate a demand for consultancy services as well as requiring additional audit effort. Identified company specific events are mergers and acquisitions, new share issues, new accounting and information systems, new CEOs, and corporate restructurings. When these events are absent, there is no statistically significant relationship between audit fees and consultancy fees after controlling for company size. Companies that have relatively high consultancy fees are more likely to receive a clean audit opinion. This may be due to the non–audit work clearing up problem areas at the client company or it may be due to high consultancy fees impairing auditor independence. With the available data it is not possible to distinguish between these two reasons.     

Management Perceptions of Fair-Value Accounting for all Financial Instruments

Accounting for all financial instruments at fair value is a controversial issue currently under review by standard-setters. Banking industry associations have typically opposed the use of fair-value accounting for financial instruments. This study examines perceptions of managers at financial institutions regarding support for recording all financial instruments at fair value. Managers at financial institutions do not uniformly oppose the use of fair-value accounting for all instruments. Considerable variation is found, ranging from strong support to strong opposition. Support for fair-value accounting is negatively associated with concern about excess volatility in reported earnings. There is less concern that the fair value of assets and liabilities cannot be reliably measured.