当前市场环境下上市公司资产减值准备审计的探讨

发布时间：2018-06-21 15:15

本文选题：资产减值准备核算 + 上市公司　；参考：《中国注册会计师》2009年07期

【摘要】：受全球金融危机影响,上市公司业绩下滑,大量资产存在减值迹象。上市公司一般规模较大,生产经营方式复杂,受关注及监管程度较高,因而在对该类公司进行财务报表审计时,需要对其财务报表资产价值的公允性给予更多关注。公司在会计期末对各项资产减值准备是否进行了正确的会计核算,直接影响其财务报表各资产账面价值能否公允反映相关资产的价值。同时受金融危机影响而业绩不佳的上市公司面临着投资者信心不足、筹资渠道狭窄、摘牌等巨大压力,使其管理层存在不恰当调节财务报表的舞弊动机,而操纵资产减值准备的计提、转销、转回正是管理层舞弊的主要手段之一。本文拟就上市公司各项资产减值准备的审计做简要分析。
[Abstract]:By the impact of the global financial crisis, listed companies reported a decline in performance, a large number of assets there are signs of impairment. The listed companies are generally larger in scale, more complex in production and management mode, and more concerned and supervised. Therefore, more attention should be paid to the fairness of the assets value of the financial statements when auditing the financial statements of the listed companies. At the end of the accounting period, whether the company has carried on the correct accounting account to each asset impairment preparation, directly affects its financial statement each asset book value can fairly reflect the related asset value. At the same time, under the influence of the financial crisis, the listed companies with poor performance are facing huge pressures such as lack of investor confidence, narrow funding channels, delisting and so on, which makes their management have an incentive to improperly regulate the financial statements. The manipulation of asset impairment provisions, resale, is one of the main means of management fraud. This article intends to make a brief analysis on the audit of asset impairment preparation of listed companies.
【作者单位】：广东大华德律会计师事务所;
【分类号】：F239.4

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