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国有企业会计信息质量参差不齐,这就要求承担国有企业年报审计业务的注册会计师首先要认真了解被审计单位会计信息质量高低,评价其会计信息质量等级,在此基础上确定其审计工作计划,安排审计工作日程。评价国有企业会计信息质量等级的标准应从以下几个方面考虑1.被审计单位内部控制制度是否严密。被审单位业务活动是否按适当授权进
The quality of accounting information in state-owned enterprises varies from one country to another. This requires that a certified public accountant who undertakes the audit of annual reports of state-owned enterprises first of all should carefully understand the quality of the accounting information of the audited entity, evaluate the quality level of the accounting information, determine its audit work plan, Arrange the audit work schedule. The criteria for evaluating the quality level of accounting information of state-owned enterprises should be considered from the following aspects 1. Is the internal control system of the audited entity closely? Is the audited unit’s business activities properly authorized?