Accounting Estimates   会计估计

An accounting estimate is an approximation of a monetary amount in the absence of a precise means of measurement.

会计估计是指在缺乏精确计量手段的情况下，采用的某项金额的近似值。会计估计一般包括公允价值会计估计和其他会计估计。

Estimation uncertainty is the susceptibility of an accounting estimate and related disclosures to an inherent lack of precision of its measurement.

Risk assessment procedures

风险评估程序

The requirements of the applicable financial reporting framework

了解使用的财务报告编制基础的要求

How management identifies those transactions, events and conditions that may give rise to the need for accounting estimates.

了解管理层如何识别需要作出会计估计的交易，事件和情况

How management makes the accounting estimates.

了解管理层如何作出会计估计

Review of the outcome of accounting estimates included in the prior period.

复核上期会计估计

Responding to the assessed risks

应对会计估计重大错报风险的程序

Determine whether events occurring up to the date of the auditor's report provide audit evidence regarding the accounting estimate.

确定截至审计报告日发生的事项是否提供有关会计估计的审计证据

Test how management made the accounting estimate and the data on which it is based.

测试管理层如何作出会计估计以及会计估计所依据的数据

Test the operating effectiveness of controls over how the accounting estimate was made.

测试与管理层如何作出会计估计相关的控制的运行有效性，并实施恰当的实质性程序

Develop a point estimate or a range to evaluate management's point estimate

作出注册会计师的点估计或区间估计，以评价管理层的点估计