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首页> 外文期刊>The journal of corporate accounting & finance >An Analysis of Auditors' Perceptions Related to Fair Value Estimates
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An Analysis of Auditors' Perceptions Related to Fair Value Estimates

机译：审计师对公允价值估计的看法分析

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摘要

This study investigates auditors' understanding of Level 1, 2, and 3 fair value estimates (FVEs) and their perceptions of the adequacy of th associated auditing standards and internal firm guidance. The results indicate that Level 1 and Level 2 FVEs are encountered more frequently than Level 3 FVEs, and that auditors perceive themselves to have the greatest knowledge and comfort related to Level 1 FVEs followed by Levels 2 and 3, respectively. Auditors believe Level 3 FVEs are the most difficult to audit, while Level 1 FVEs are the least difficult to audit. While still overall confident, auditors are the least confident opining on financial statements with significant Level 3 FVEs, followed by financial statements with Level 2 and Level 1 FVEs, respectively. Auditors believe professional auditing standards, internal firm guidance, and required disclosures related to FVEs are all adequate. Finally, auditors believe determining whether they have done "enough" is the greatest challenge when auditing FVEs, while the cost-benefit consideration is perceived as the greatest cause of FVE testing failures.
机译：本研究调查了审计师对1级，2级和3级公允价值估计（FVE）的理解，以及他们对相关审计准则和内部公司指导准则是否适当的看法。结果表明，与3级FVE相比，1级和2级FVE遇到的频率更高，并且审计师认为自己对1级FVE的了解和舒适度最高，其次分别是2级和3级。审核员认为，第3级FVE最难审核，而第1级FVE最难审核。尽管仍然总体上充满信心，但审计师对拥有重要的3级FVE的财务报表的信心最差，其次分别是拥有2级和1级FVE的财务报表。审计师相信，专业审计准则，内部公司指导以及与FVE相关的必要披露都足够。最后，审核员认为，确定他们是否已经“足够”是审核FVE的最大挑战，而成本效益考虑被认为是FVE测试失败的最大原因。

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