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当前“四表一注”的报表格式及信息含量也越来越无法满足不同报表使用者的信息需求,存在着报表缺陷;基于审计是对会计报表的被动反应,会计报表的缺陷直接制约着审计的发展并导致审计缺陷,逐步完善会计报表体系、丰富信息披露内容,加强审计查证力度、树立审计风险意识,建立政府监管、中介鉴证、企业自律及公众监督的四位一体体系,将报表缺陷及审计缺陷将至最低。
At present, the report format and the information content of the “four tables and one note” are also more and more unable to meet the information needs of different users of the report, and the report defects exist. Based on the audit being a passive response to the accounting statements and the direct limitation on the defects of the accounting statements With the development of audit and the audit deficiencies, it gradually perfected the system of accounting statements, enriched the content of information disclosure, strengthened audit verification, established audit risk awareness and established a four-in-one system of government supervision, intermediary certification, enterprise self-regulation and public supervision. Defects and audit deficiencies will be to a minimum.