关于投资物业公允价值审计的说明

IF 1.6 Q3 BUSINESS, FINANCE Journal of Property Investment & Finance Pub Date : 2021-02-25 DOI:10.1108/JPIF-01-2021-0009
Bo Nordlund, J. Lorentzon, H. Lind
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引用次数: 2

摘要

本文的目的是研究如何审计财务报告中的公允价值。本研究是基于深度访谈的定性案例研究。一个重要的发现是,审计人员以公司提供的数字为基础,尽管审计努力,但在报告的公允价值中存在管理偏差的重大风险。存在确认偏误的风险。相对而言,很少的受访者在这项研究中被雇用,但他们的背景和能力导致评估,该研究提供了什么正在调查的代表性图片。,审计师可能需要开发执行公允价值审计的方法,以减少本研究中发现的风险。本研究从审计过程的角度对财务报告中有关投资物业的公允价值估计的质量进行了评价。本研究还为财务报告的使用者(投资者、银行家和其他机构)提供了对报告的公允(市场)价值估计的更好理解。很少有研究调查审计师如何评估投资物业的公允价值。本研究的贡献在于使财务报告的使用者更好地了解所报告的公允(市场)价值估计的质量。
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A note on auditing fair value of investment properties
The purpose of this article is to study how fair values in financial reports are audited.,The study is a qualitative case study based on in-depth interviews.,One important finding is that auditors anchor in the figure presented by the company, and despite the auditing efforts, there is a substantial risk of management bias in the fair values reported. There is a risk for confirmation bias.,Relatively, few respondents were employed in this study, but their background and competence lead to the assessment that the study provides a representative picture of what is being investigated.,Auditors may need to develop ways of performing auditing of fair values to reduce the risks identified in this study.,This study presents a perspective of the auditing process enabling an evaluation of the quality of fair value estimates regarding investment properties in the financial reports. This study also provides users of financial reports as investors, bankers and other institutions with an enhanced understanding of reported estimates of fair (market) values.,Very few studies have investigated how auditors evaluate fair values of investment properties. This study contributes by giving users of financial reports an enhanced understanding of the quality of reported estimates of fair (market) values.
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来源期刊
CiteScore
3.50
自引率
23.10%
发文量
33
期刊介绍: Fully refereed papers on practice and methodology in the UK, continental Western Europe, emerging markets of Eastern Europe, China, Australasia, Africa and the USA, in the following areas: ■Academic papers on the latest research, thinking and developments ■Law reports assessing new legislation ■Market data for a comprehensive review of current research ■Practice papers - a forum for the exchange of ideas and experiences
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