| 与公允价值确认相关的审计证据研究 |
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| 引用本文： | 耿建新,朱友干.与公允价值确认相关的审计证据研究[J].审计研究,2008(5). |
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| 作者姓名： | 耿建新 朱友干 |
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| 作者单位： | 中国人民大学; |
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| 摘 要： | 与公允价值相关的特殊会计业务在新会计准则中占有很重要的地位,也必将对审计业务形成一定程度的冲击。本文着眼于与公允价值相关的会计业务,侧重于政府审计机构,从审计证据的角度对如何实施与此相关的审计业务进行了探讨。本文结合公允价值业务对由此形成的特殊原始凭证及其与政府审计的关系进行了分析;以此为基础,对与公允价值确认有关的审计证据进行了分类分析,对相关审计证据的规范化进行了探讨。
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| 关 键 词： | 公允价值 审计证据 政府审计 规范化 |
A Study of Audit Evidences Relate to the Recognition of Fair-value |
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| Gen Jianxin Zhu Yougan.A Study of Audit Evidences Relate to the Recognition of Fair-value[J].Audit Research,2008(5). |
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| Authors: | Gen Jianxin Zhu Yougan |
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| Abstract: | The special accounting transactions,(which are)related to the fair-value,shall not only play an important part during the course of implementation the new accounting standards,but also give rise to conflict among audit action.The purpose of this paper is to talk about the audit evidences which are related to the fair-value.This may be illustrated by jointing special accounting transactions related to the fair-value and the department of the government audit.Therefore,the relationship between special orginal... |
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| Keywords: | fair-value audit evidence special orginal document government audit |
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