笔者在外勤审计时发现,许多企业在对前一年度的审计调整事项进行账务处理时,很不规范。归纳起来其处理方法主有以下三种:一是年末不结旧账(用铅笔先结出一个年末数),也不建新账,待审计结束,把调整数入账后再结旧账建新账。二是年末不结账(用铅笔先结旧账),建立新账,但新账上没有年初数,只记录当期发 The author found in the field audit, many companies in the audit of the previous year to adjust the accounts for account processing, it is not standardized. To sum up, there are three main ways to deal with it: one is that the end of the year does not end the old account (first end of the year with a pencil), nor a new account until the audit is over. Second, do not checkout the end of the year (with pencil before the end of the old account), the establishment of a new account, but the new account does not have the beginning of the year, only the current record