Proceedings of the 3d International Conference on Applied Social Science Research

Study of Audit Risk under the Fair Value Measurement Mode

Authors
Yong-chen Li, Yuan-yuan Liu, Zhi-yuan Liu
Corresponding Author
Yong-chen Li
Available Online August 2016.
DOI
https://doi.org/10.2991/icassr-15.2016.121How to use a DOI?
Keywords
Fair Value, Fair Value Audit, Audit Risk
Abstract
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.

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Proceedings
3d International Conference on Applied Social Science Research (ICASSR 2015)
Part of series
Advances in Intelligent Systems Research
Publication Date
August 2016
ISBN
978-94-6252-148-3
DOI
https://doi.org/10.2991/icassr-15.2016.121How to use a DOI?
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
UR  - https://doi.org/10.2991/icassr-15.2016.121
DO  - https://doi.org/10.2991/icassr-15.2016.121
ID  - Li2016/08
ER  -