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AICPA备考捞干货 | ASB 应对审计估算方面的挑战

来源:立信AICPA - 发布时间: 2019-09-09 - 【学会计到立信 相信品牌的力量!】 分享到

ASB addresses challenges in auditing accounting estimates
 
ASB 应对审计估算方面的挑战
 
A proposal issued Thursday by the AICPA Auditing Standards Board (ASB) is intended to provide auditors with enhanced guidance on auditing accounting estimates. 
 
AICPA 审计标准委员会 (ASB) 周四发布的一项提案旨在为审计师提供有关审计会计估计的强化指导。
 
The proposal is intended to address the challenges that auditors face when auditing accounting estimates by providing risk assessment requirements and further audit procedures that:
 
该提案旨在通过提供风险评估要求和进一步审计程序,解决审计员在审计会计概算时面临的挑战:
 
Are more specific to estimates, and
 
Address the increasingly complex business environment and complexity in financial reporting frameworks. 
 
对于估计值更加具体
 
应对日益复杂的业务环境以及财务报告框架的复杂性

 
Proposed Statement on Auditing Standards (SAS), Auditing Accounting Estimates and Related Disclosures, is intended to enable auditors to appropriately address these scenarios and enhance the auditor’s focus on factors driving estimation uncertainty and potential management bias.
 
审计标准 (SAS)提案、《审计会计估计和相关披露》, 旨在使审计师能够适当处理这些情况,并增强审计师对推动估算的因素的关注不确定性和潜在的管理偏差。
 
The ASB believes the proposal will help auditors exercise professional skepticism, improving audit quality as a result. If approved, the new standard would supersede SAS No. 122, Section 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures, and would amend other AU-C sections in the AICPA Professional Standards. 
 
ASB相信,该提议将帮助审计师运用专业怀疑态度,从而提高审计质量。如果获得批准,新标准将取代 SAS 第 122、第 540 节、《审计会计估计,包括公允价值会计估计和相关披露》,并将修订 AICPA 专业人员中的其他 AU-C 部分标准.
 
“The proposed standard breaks down the various aspects of management estimates, thus addressing one of the biggest challenges auditors face and allowing auditors to focus their efforts on unique aspects like subjectivity and estimation uncertainty,”  
 
AICPA 首席审计官表示:"拟议的标准细分了管理估算的各个方面,从而应对了审计师面临的最大挑战之一,使审计师能够将精力集中在主观性和估计不确定性等独特方面。 
 
 
来源申明 | 文章摘自《Journal of Accountancy》译者:陈力老师,由立信国际财经学院官方整理发布,如有疑问,请后台联系我们。

 

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