会计学专业毕业论文--公允价值审计相关问题研究.docVIP

摘 要 公允价值审计历来就是注册会计师的重视对象。由于不少企业通过公允价值来粉饰财务报表，调整利润，造成严重的经济后果，财政部在我国2001年重新修正的会计准则中取消了公允价值概念。随着资本市场的发展，会计信息使用者对信息决策相关性的要求越来越高，2006年颁布的会计准则重新引入公允价值，公允价值审计也随之成为当今审计理论界和实务界关注的重大课题。由于公允价值本身存在的缺陷，再加上我国现存的各方面问题，注册会计师的公允价值审计面临了严峻挑战。 本文阐述了公允价值及公允价值审计等相关概念的内涵，分析了当前公允价值审计存在的问题及成因，并在此基础上提出了完善公允价值审计的对策。 关键词：公允价值；审计；注册会计师 Abstract All through the age, the auditing of fair value is always concerned a lot by the CPA. Many corporations polish their financial reports to adjust the profits resulting in sever economic consequence. As the high development of capital market, the accounting information has to meet more Strict demands for the users, therefore, the concept of fair value which was once canceled in 2001 was brought to the accounting rules again in 2001. This put the auditing of fair value back to the first place for Certified Public Accountants regardless of the theory circle and the practice circle of auditing. However, taking the bug of the fair-value measurement itself into consideration, it is a sever challenge brought up to the Certified Public Accountants, adding the problems from many other aspects for the time being up. Therefore, it is necessary to research this problem and seek for the solutions to improve. This paper expounds the meaning of fair value and the auditing of it, so does the problems of them, describes the problems of auditing fair value and explains the causation. And as these mentioned above, this paper brings forward several strategies to ameliorate the actuality. Key Words：; Certified Public Accountants 目 录 一、引言 1 二、公允价值审计相关概念的界定 1 （一）公允价值的概念 1 （二）公允价值审计的概念 2 三、我国公允价值审计的现状 3 （一）我国公允价值审计的制度基础 3 （二）我国公允价值审计的制约因素 4 四、完善公允价值审计的对策 7 （一）外部审计环境角度 8 （二）注册会计师行业角度 8 五、结束语 9 参考文献 11 致 谢 13 一、引言 上个世纪70年代，会计领域引入了公允价值计量的观念。90年代初期，英美等国家开始广泛应用公允价值概念。我国对公允价值的引用要追溯到1997年，当时具体会计准则中首次在债务重组和非货币性交易业务中引用了公允价值概念。由于不少企业抓住公允价值估值具有的一定主观性的特点，调节利润、扰乱市场秩序，引发了资本市场的利润操纵风潮。财政部在2001年重新修订了具体会计准则，对公允价值计量相关的内容采取了回避的态度。伴随着经济全球化的趋势，历史成本计量属性已经远远不能满足我国当前的发展需要。我国经济若要又好又快地发展，必须与时俱进，引入公允价