公允价值计量审计：相关调查的综合[文献翻译]

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1、本科毕业论文（设计）外文翻译题目公允价值审计相关问题研究专业会计学外文题目AuditingFairValueMeasurements:ASynthesisofRelevantResearch外文出处ISSUESINACCOUNTINGEDUCATION,February2009,Vol.24,No.1:pp.45–61.外文作者罗杰D马丁，杰伊S理查，T杰弗里威尔克斯原文：AuditingFairValueMeasurements:ASynthesisofRelevantResearchSYNOPSIS:TocontributetothePCAOBprojectonauditingfa

2、irvaluemeasurements(FVMs),wesynthesizerelevantacademicliteraturetoofferinsights,conclusions,andfutureresearchdirectionsforauditors,standard-setters,andacademicsfocusingonauditingFVMs.Westructureoursynthesisalongtwodimensions:anemphasisontheauditor’sneedtounderstandhowFVMsareprepared,andtheaudits

3、tepsandproceduresnecessarytoverifyandattesttoFVMs,includinganawarenessofthepotentialbiasesinherentinauditingFVMs.Drawingprimarilyfromthejudgmentanddecision-makingliterature,wehighlightanumberofpotentialbiasesandlimitationsinthepreparationandauditofFVMs.Additionally,wenotethatthespecializedvaluat

4、ionknowledgenecessarytoeffectivelyauditFVMswillbedifficultforauditorstogainandmaintain.INTRODUCTIONTofacilitatethedevelopmentofauditingstandardsandtoinformstandard-settersofinsightsfromacademicresearch,theAuditingSectionoftheAmericanAccountingAssociation(AAA)hasdecidedtodevelopaseriesofliteratur

5、esynthesesforthePublicCompanyAccountingOversightBoard(PCAOB).Thispapersynthesizesanddiscussesimplicationsofacademicresearchthatshouldberelevanttoauditors,standardsetters,andacademicswhoincreasinglydealwiththecomplexitiesofauditingfairvaluemeasurements(hereafterFVMs)(CarmichaelandHolstrum2005).Th

6、erecentFinancialAccountingStandardsBoard(FASB)exposuredraft,FairValueMeasurements,underscoresadesireforwideracceptanceandconsistentapplicationofFVMswithinfinancialstatements(FASB2004b).Theexposuredraft,alongwiththecurrentauditguidanceinStatementonAuditingStandards(SAS)No.101,AuditingFairValueMea

7、surementsandDisclosures(AUSec.328,AICPA2003a),alsohighlightsawillingnesstoallowandtoauditthemoresubjectiveinputsandassumptionsnecessarytomeasurefairvalues.13Asmoreassetsandliabilitiesaremeasuredatfairvalue,auditorsandauditin