公允价值审计

然而，我国对公允价值审计缺乏系统和深入的研究，审计人员对公允价值审计也比较陌生。

China is lacking a system analysis and a in-depth study on the fair value auditing , auditors are unfamiliar with the fair value audit as well .

公允价值审计任重道远、其风险近期高远期低。

For the auditing of fair value , the burden is heavy and the road is long , and the risk is high in the near future and will be low in the forward future .

第二部分首先介绍了公允价值的含义，然后介绍了公允价值审计的基本理论，引出了公允价值审计的含义、内容以及特征，并阐述了公允价值审计的理论基础。

The second part introduces fair value including the meaning of fair value , then we can know the meaning , content , features and the theoretical basis of the fair value audit . Firstly , no uniform standard of fair value audit .

由于新会计准则对公允价值的相关规定不完善这一大缺陷直接影响了审计人员应用公允价值审计准则的效果。

The new accounting standards in the big flaw in the fair value of a direct result of the limitations of auditing standards .