本文探讨了国际趋同下会计准则中公允价值的运用对会计信息及公允价值对独立审计的审计风险、审计重要性、审计职业判断等方面的影响。 This article discusses the impact of the application of fair value in international convergence accounting standards on the auditing risk of auditing independent auditors of accounting information and fair value, the importance of auditing, and the professional judgment of auditing.