摘 要公允价值计量的可靠性一直以来都是公众担心的问题，所以公允价值审计非常重要，但是，我国关于会计公允价值的审计准则还很不健全，企业实践中的会计信息不公允导致我国在国际中的市场经济地位受到挑战，资本和金融市场的融资，经济秩序受到影响。因此我们应广泛研究与借鉴各国的公允价值审计准则的新进展及其实施的情况，尽快完善我国的公允价值审计准则，并从公允价值的观念到具体的会计实践中推动我国企业会计信息的公允性。关键词：公允价值；会计信息的公允性；公允价值审计；公允价值审计准则Abstract The rel
摘 要
公允价值计量的可靠性一直以来都是公众担心的问题，所以公允价值审计非常重要，但是，我国关于会计公允价值的审计准则还很不健全，企业实践中的会计信息不公允导致我国在国际中的市场经济地位受到挑战，资本和金融市场的融资，经济秩序受到影响。因此我们应广泛研究与借鉴各国的公允价值审计准则的新进展及其实施的情况，尽快完善我国的公允价值审计准则，并从公允价值的观念到具体的会计实践中推动我国企业会计信息的公允性。
关键词：公允价值；会计信息的公允性；公允价值审计；公允价值审计准则
Abstract
The reliability of the Fair value has been a question for a long time. So the audit of the fair value was very important. However, the standards on the audit of the fair value are not perfect in our country. Enterprises practice of accounting information is not fair to our international position challenge in the market economy. Capital, financial markets and economic order are also affected. So we should study and learn from the new development and implementation of the audit of the fair value. Improve the standards on the audit of our fair value as soon as possible. And improve our accounting information program from opinion to practice.
Key words: Fair value;fairness of accounting infomation;fair value of audit; auditing standards of fair value
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