论会计估计变更的审计（Audit of the change of accounting estimate）Audit of the change of accounting estimateAccording to the enterprise accounting standards issued by the Ministry of Finance - accounting policies, changes in accounting estimates and accounting errorsCorrection: a listed company may, according to the latest available information, be uncertain of the relevant transaction or matterChanging accounting estimates. In order to ensure the accounting information in the enterprise, the accounting information is guaranteed to the maximum extentComparability and usefulness for financial reporting users to better understand the financial position, business results andCash flow and other accounting information, CPA must pay attention to the accounting statements contained in the enterprise accounting statementsAudit of change of plan.I. audit objectives of changes in accounting estimatesIn accounting, an accounting estimate is changed due to the inherent uncertainty in business activitiesIt is inevitable. In order to ensure the authenticity and reliability of accounting information, the CPA should strengthen the accounting estimateChanges in the audit, its audit objectives include:(1) the important items in the accounting statements of the audited entity that require the change of the accounting estimate areNo, the corresponding accounting estimates have been changed.(two) the changes in the accounting estimates made by the audited entity are all relevant to the circumstances in which they are locatedSensible.(three) whether the process of accounting estimate changes completed by the audited entity conforms to the accounting standards for enterprises;Whether or not the accounting estimate changes have been properly and fully disclosed in the accounting statements.Two. Audit procedures for changes in accounting estimates(1) to evaluate the completeness of the changes in the accounting estimates made by the audited entity;In assessing whether the audited entity is important to all accounting statements and requires changes in accounting estimatesWhen the project has been changed, the CPA has to investigate some external factors,If the audit unit is in the industry, the relevant state policies and regulations at that time, should also consider the implementationFollowing audit:1. Investigate the items included in the financial statements and confirm the items that require accounting estimates to changeAnd then evaluate whether the audited units have made any changes in the accounting estimates of these items.2, evaluate relevant information obtained during the implementation of other audit procedures in the same audit business, such as:(1) information about the changes made or planned by the audited entity for its operation;(2) information about the industry under which the audited entity is situated;(3) information about changes in the data collection methods used to determine the effects of what has happened;(4) information relating to confirmed proceedings, claims and other or contingencies;(5) information obtained from the minutes of the shareholders meeting and the board of directors of the audited entity;(6) information contained in reports submitted by the audited entity to the relevant regulatory authorities, as well as from these pipesInformation about the audited entity received by the management institution.Certified Public Accountants collect relevant audit evidence and use professional judgment to analyze the above information,The evaluation will help to evaluate the completeness of the changes in the accounting estimates made by the audited entity.3, to audit the management of the unit, when the week to ask whether there is an abnormal situation exists. The existence of such a situationThat means a change in the accounting estimate.(two) evaluate the rationality of the change of the accounting estimate made by the audited entityIn evaluating the reasonableness of the changes in the accounting estimates made by the auditing entity, the CPA should focus on the followingAudit in all aspects:1. Audit the change process of the accounting estimate of the audited entity(1) is it reasonable to evaluate the reasons for changes in accounting estimates?. The certified public accountant shall be responsible for the accounting of the audited entityEvaluate and evaluate the reasons for the change. In the audit process, should pay attention to identify:Does the basis of the accounting estimate made by the auditing entity change?. Business accounting estimates,Always depends on a certain foundation. If the basis for which it depends is changed, accounting estimates should be madeChange. Such as,The amortization period of an intangible asset of an enterprise is scheduled to be 8 yearsThe beneficial period asset has been less than 8 ye