Study of Audit Risk under the Fair Value Measurement Mode
- Yong-chen Li, Yuan-yuan Liu, Zhi-yuan Liu
- Corresponding Author
- Yong-chen Li
Available Online August 2016.
- https://doi.org/10.2991/icassr-15.2016.121How to use a DOI?
- Fair Value, Fair Value Audit, Audit Risk
- Fair value measurement model is a difficult point of the academic research topic at home and abroad. The current research in China is still in the exploratory stage, so the audit under the fair value measurement model will have a lot of uncertainty. This paper is on the basis of interpretation of the fair value auditing theory, focuses on analyzing the impact of fair value measurement model of audit risk and its specific performance. At the same time, it will analyze the impact of deep level reason, accordingly put forward countermeasures and suggestions of reducing the risk of the fair value audit, in order to promote the continuous improvement of the fair value audit and development.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Yong-chen Li AU - Yuan-yuan Liu AU - Zhi-yuan Liu PY - 2016/08 DA - 2016/08 TI - Study of Audit Risk under the Fair Value Measurement Mode BT - 3d International Conference on Applied Social Science Research (ICASSR 2015) PB - Atlantis Press SN - 1951-6851 UR - https://doi.org/10.2991/icassr-15.2016.121 DO - https://doi.org/10.2991/icassr-15.2016.121 ID - Li2016/08 ER -