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来源：百度知道 编辑：UC知道 时间：2024/06/20 03:07:59
会计估计，是指企业对其结果不确定的交易或事项以最近可利用的信息为基础所作的判断。例如，固定资产预计使用年限与预计净残值、预计无形资产的受益期等。由于会计估计经常被企业用来粉饰报表，造成了财务信息的失真和误导，同时增加了注册会计师的审计难度，导致注册会计师的审计风险提高，出具不适当意见的可能性加大。由此可见，加强对会计估计的审计是很有必要的。
本文根据2007年1月1日开始执行的《企业会计准则——会计政策、会计估计变更和会计差错更正》和《审计准则1321——会计估计的审计》，从会计估计的涵义、内容、特点及会计估计审计的含义、目的和依据入手，分析会计估计的审计以新准则为基础，分别在审计计划阶段、实施阶段和报告阶段适用的具体审计程序及审计过程中应关注的问题，并提出进一步加强会计估计审计的相应措施。本文的创新之处在于指出了面对新准则所带来的挑战，注册会计师在审计中应特别关注的会计估计事项。
Accounting estimates, refer to the uncertain outcome of its transactions or events to the recent availability of information for the basis of his judgment. For example, the years of estimated useful life of fixed assets and the projected net residuals, intangible assets is expected to benefit period. As Accounting estimates firms used to whitewash statements, the financial information caused the distortion and misleading. Meanwhile,increase the CPA audit difficult, resulting in the CPA audit risk has been raised,and The possibility of inappropriate comments issued
Accountant estimated that, was refers to the enterprise to its resultindefinite transaction or the item by recently may the use informationthe judgement which did for the foundation. For example, the fixedasset estimated the service life and the estimate only remnant value,the estimate intangible asset profit the time and so on. Becauseaccountant estimated frequently is used for by the enterprise toplaster the report form, has created the financial informationdistortion and misleading, simultaneously increased charteredaccountant's audit difficulty, causes chartered accountant's auditrisk to enhance, writes up ill when the opinion possibility enlarges.Thus it can be seen, strengthens the audit which estimated toaccountant has the necessity very much.
This article according to on January 1, 2007 to start to carry out"Enterprise Accountant Criterion - Accounting policy, AccountantEstimated Change And Accountant Mistake Correction" and "AuditCriterion 1,321