Study of Audit Risk under the Fair Value Measurement Mode

DOI

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.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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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  - Proceedings of the 3d International Conference on Applied Social Science Research
PB  - Atlantis Press
SP  - 440
EP  - 442
SN  - 1951-6851
UR  - https://doi.org/10.2991/icassr-15.2016.121
DO  - 10.2991/icassr-15.2016.121
ID  - Li2016/08
ER  -