审计师对替代绩效衡量标准的看法——替代事实和专业怀疑

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2023-08-13 DOI:10.1080/17449480.2023.2244509
A. Rautiainen, Jani Saastamoinen, Kati Pajunen
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引用次数: 0

摘要

替代绩效指标(APM)和呈现财务信息的替代方式对财务报表信息的可比性构成威胁,对替代信息的评估可能会引发越来越多的专业怀疑。财务报表中呈现的替代业绩衡量标准或“替代事实”包括排除少数非经常性项目到说明完整的“非IFRS”、“非GAAP”或“形式上的”结果。在选定的陈述导致损益的情况下,两个不同的数字可能会增加审计工作的不确定性,并影响案件中感知的风险。在本文中,我们研究了芬兰公共审计师如何看待审计工作和与APM相关的职业怀疑,通过一项调查(N=220),重点关注职业怀疑(PS)(作为一种个人特质,特质怀疑)和具体案例的国家怀疑。我们开发了一种衡量国家怀疑论的工具。我们发现,与APM相关的状态怀疑论在很大程度上是专业(特质)怀疑论的独立组成部分。国家的怀疑态度,加上对这些措施的实际效用的考虑,似乎有助于评估APM。此外,我们发现审计师对APM持有不同的观点,而寻找知识似乎是应对APM的一个关键特征。
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Auditors’ perceptions of alternative performance measures – alternative truths and professional skepticism
Alternative performance measures (APMs) and alternative ways of presenting financial information pose a threat to the comparability of financial statement information and the assessment of alternative information may rouse increased professional skepticism (PS). The alternative performance measures or “alternative truths” presented in financial statements range from excluding few non-recurrent items to stating full “ non-IFRS”, “non - GAAP” or “ p ro forma” results. In a case where the presentation selected leads either to profit or loss, two differing figures may increase uncertainty in audit work and affect the perceived risks in the case. In this paper, we study how Finnish public auditors perceive audit work and professional skepticism related to APMs, with a survey (N=220) with statements focusing on the professional skepticism (PS) both generally (as a personal trait, trait skepticism ) and as case-specific state skepticism . We develop a measurement instrument for state skepticism. We find that state skepticism related to APMs is a largely separate component of professional (trait) skepticism. State skepticism seems to be helpful, together with considerations of the practical usefulness of those measures, in assessing APMs. Further, we find that auditors hold various views on APMs, and that search for knowledge seems a key feature in coping with APMs.
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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