论上市公司财务预测的审计鉴证

财务预测是对未来经济事项的反映,是企业管理当局根据其计划及经营环境,对未来财务状况、经营成果和现金流量所作的最佳估计。财务预测信息的本质是其内在的不确定性,模糊性和风险性。财务预测审计具有明显区别于以历史信息为主体的财务报表审计的特点,注册会计师一般只对涉及重大事件的财务预测信息及财务预测信息编制的基本假设、编制基础、会计政策和方法进行审计。

On the Financial Auditing Identification of the Listed Companies

Financial prediction is the reflection of the future economic events and is the best estimation of the future financial conditions,business operation,cash flow in light of the business planning and environment..The nature of the financial perdition is its internal ambiguity and risk.The auditing of the financial perdition is distinguished from the auditing of the financial statement featuring historical data.Certified accountants generally audit financial perdition data,the basic assumption and the foundation of the financial prediction,accounting policies and methods concerning major economic events.