公允价值计量的审计风险研究

以会计准则为依据，概括和辨析了公允价值的概念。以我国公允价值的内在风险和估价风险为切入点，指出我国公允价值审计风险存在的可能性及风险规避的制度约束，并在审计方法和审计技术方面，就如何进行公允价值的审计，提出审计人员在进行公允价值审计之前，应当对审计风险做出评价，应当仔细考虑不能影响公允价值计量的因素，并对进行公允价值评量人员的技能和经验进行评估，以确定重大错报风险。

On Auditing Risks in Fair Value Measurement

According to accounting standards, the concept of fair value is generalized and analyzed. From the aspects of inside risks and appraisal risks of China＇ s fair value, the paper points out its possibihties of auditing risks and system restriction of risk aversion. In auditing ways and techniques, before fair value auditing, auditors shall evaluate auditing risks, take factors that have no effects on fair value into consideration and appraise skills and experience of evaluation personnel in order to determine major misstatement risks.