Preface

In the era of knowledge economy, economic globalization, digitization, networking and intangibility have further expanded the content and scope of accounting and auditing. The processing of accounting information systems is complicated. In the real market economy, completely symmetrical information environment hardly exists. Faced with the growing demand for full disclosure of accounting information, cost-benefit oriented economists must re-examine the importance boundary. How to balance and unify the principle of full disclosure and the principle of importance is a problem worth pondering for accountants and auditors. Moreover, the economic environment makes enterprises face increasing risks and uncertainties, especially the increasing innovation of financial instruments puts forward new requirements for accounting. The important items that should be identified in the table and the important items that need to be disclosed off the table depend on the judgment of their importance. Because of the large amount of judgment content required and the difficulty of judgment, a large number of emerging uncertain economic business ignored by the current financial reporting system provides a shelter for the management authorities to resort to manipulation, concealment and other means to cheat. In auditing, the rapid and accurate judgment of the importance can undoubtedly reduce the audit cost and risk reasonably, which is in line with the psychology of modern rational economic man. This can promote the establishment of independent audit integrity mechanism and even the integrity of the whole market.

This book includes eight chapters: accounting and accounting theory review, financial accounting theory, empirical accounting and normative accounting, fair value accounting and price change accounting, audit research overview, audit quality research, audit risk control and policy support and the mass line in the audit process.

This book systematically expounds the basic theoretical research of accounting and auditing. On this basis, the status quo and measures of all aspects of accounting auditing are considered and summarized, and some new accounting auditing policies in China are summarized and interpreted. It is hoped that it can provide reference for the majority of accounting auditors. This is also the purpose of our book "Accounting Theory and Audit Research". Because this book contains a lot of content, complicated knowledge, many writers, each chapter content format, depth and breadth may not be consistent, and fallacies are inevitable. Readers are welcome to make criticisms and corrections.

前言

知识经济时代，经济全球化、数字化、网络化和无形化使会计和审计的内容和范围进一步拓展，会计信息系统加工的对象纷繁复杂，然而，在现实的市场经济中完全对称的信息环境几乎是不存在的。面对日益高涨渴望充分披露会计信息的呼声，成本效益先行的经济人必须重新审视重要性的边界。如何把握充分披露原则与重要性原则的均衡统一，是会计人员和审计人员值得深思的问题。况且经济环境使企业面临不断加剧的风险和不确定性，特别是金融工具的日益创新对会计提出了许多新的要求。哪些是应在表内确认的重要项目？哪些需表外重点披露？完全取决于对其如何进行重要性判断。大量不断涌现的恰恰又被现行财务报告体系轻视的不确定性经济业务，因为所需判断内容多、判断难度大，给管理当局使用操纵、隐瞒、弄虚作假等手段提供了庇护土壤。而在审计工作方面，对重要性的快速准确的判断无疑能合理降低审计成本和审计风险，符合现代人作为有限理性的经济人的心理，这对于我们建立独立审计诚信机制，甚而对于整个市场诚信的建立能起到积极的推动作用。

本书分为会计与会计理论综述、财务会计理论、实证会计与规范会计、公允价值会计与物价变动会计、审计研究概述、审计质量研究、审计风险控制与审计过程中的政策扶持与群众路线八个章节。

本书不仅对会计与审计的基本理论研究进行了系统的阐述，在此基础上更对会计审计各个方面的现状与措施进行了思考与总结，并就我国目前一些新的会计审计方面的政策进行概括与诠释，希望可以为广大会计审计工作者提供参考，这也是我们编写《会计理论与审计研究》这本书的用意所在。由于本书包罗内容较多，涉及知识较烦琐，编写人员较多，各章节内容的格式、深度和广度可能并不一致，而且谬误无可避免，敬请广大读者批评指正。