摘要
本文通过对德国经济审计师研究所 (IDW)关于企业发展状况报告的两个准则的简析 ,说明了信息鉴证的扩展趋势。从未来信息鉴证的角度看 ,我国当前应重点发展企业发展能力 (成长性 )鉴证、持续经营假设合理性审查和盈利预测审核。它们并非对主观预计的活动过程和结果进行鉴证 ,而是对作为预测基础的历史信息和客观迹象 ,以及所用假设的合理性所作的鉴证。
Through the analysis of two standads in IDW enterprise's developing status report, the article explains the trend of enlargement of information assurance.From the angel of future information assurance, we should pay more attention to the enterprise's developing abilities assurance, the examination of the reasonability of continuous operating hypothesis, and the auditing of profit forecast. They are not assurance of the process and result of subjective forecast, but assurance of the reasonability of history information and objective evidence and hypothesis used.
出处
《审计与经济研究》
北大核心
2002年第4期11-15,共5页
Journal of Audit & Economics
关键词
信息鉴证
IDW
企业发展状况报告
会计信息质量
鉴证准则
enterprise's developing status report
auditing standard
accounting standad
the function of audit assurance
