| 基于国际审计准则的我国公允价值审计准则研究 |
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| 引用本文： | 吴舒.基于国际审计准则的我国公允价值审计准则研究[J].财会通讯,2007(7). |
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| 作者姓名： | 吴舒 |
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| 作者单位： | 湖南大学会计学院 湖南长沙 |
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| 摘 要： | 我国公允价值审计准则的制定主要是借鉴国际公允价值审计准则,研究国际公允价值审计准则对我国进一步完善公允价值审计准则有积极作用。本文通过评析国际公允价值审计准则,提出了我国公允价值审计发展建议,以期为公允价值准则的应用提供参考。
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| 关 键 词： | 公允价值审计 准则 借鉴 |
Research on Fair Value Auditing Standards in China based on International Auditing Standards |
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| Wu Shu.Research on Fair Value Auditing Standards in China based on International Auditing Standards[J].Communication of Finance and Accounting,2007(7). |
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| Authors: | Wu Shu |
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| Abstract: | Because fair value auditing standards in China is set down mainly referred to international fair value auditing standards, research on international auditing standards plays a positive role in improving fair value auditing in China. This paper appraises and analyzes international fair value auditing standards, and points out some development suggestion on fair value auditing in China, in order to provide some references for the application of fair value standards. |
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| Keywords: | Fair value auditing Standards Reference |
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