CPA要加强对IPO企业的会计估计和会计政策变更的审计力度.pdfVIP

管理论坛 山 东 坊 织 经 济 2017年 第 1 期 （总 第 239期） CPA要 加 强 财 IPO 企业的尝计估计翮尝计政簾变 變的困计 n 度 李艳美 (新疆财经大学会计学院 新疆乌鲁木齐 830012) 摘要：资本市场的日益发达与注册制的确定，使 得 IP0 审计业务也随之较快发展，一些企业为了避免不能上市而 采用严密的、新颖的财务舞弊手法进行利润操纵，IP0 财务造假具有极强的专业性和隐蔽性，本文从会计政策变更和 会计估计变更的视角，探讨了 CPA在 对 IP0 企业进行审计时需要关注的重要事项，研究发现，CPA—方面要严格审计 IP0 企业的内控制度，另一方面要注意分析 IP0 企业是否存在利用会计估计与政策变更进行操纵利润的行径，另外， 在审计的过程中关注这两种变更的相关会计处理是否正确. 关键词 ：IP0 审计；会计估计变更；会计政策变更 中图分类号：F239 文献标识码： doi :10.3969/j .issn ,1673-0968.2017.01.009 CPA Should Strengthen Audit of IPO Companies on Accounting Estimate and Accounting Policy Changes Li Yanmei (Accounting College of Xinjiang University of Financial and Economics Urumqi 830012) Abstract ： The increasing development and confirmation of registration system makes the auditing of IPO companies develop rapidly. Some companies take some strict and novel financial fraud methods to operate profit so as to be listed, and IPO financial is greatly professional and concealing. From the angle of the change in accounting policy and accounting estimate, this article discusses some important issues that CPAs should focus on when they audit on the IPO companies. Studies show that CPA should audit the inner control system of IPO companies and focus on analyzing whether there are some behaviors of profit operation using audit estimates and policy changes. Besides, whether the auditing management for the above two changes is correct should be focused on during auditing. Key words ： IPO auditing; change in accounting estimate; change in accounting policy 一、引言 CP 应凭借其专业知识和职业判断，对 IP0 公司财 i p o 审计是指由具备资质的会计师事务所对准 务状况进行严格审计，加强对IPO 企业的会计政策