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第七讲合营企业年度会计报表审计(上) 一、资产负债表审计审查资产负债表的步骤和基本方法可以从以下几方面入手: 首先,从形式上进行审查.主要审查企业编制的报表格式是否符合会计制度的要求,报表规定填写的项目、指标是否填列齐全,有无缺表或缺页,有无漏填或错行错格. 其次,从编制技术上审查.主要审查资产负债表左右两方是否平衡;计算数字是否准确;报表各项目所填列的数字与相应的总帐或明细帐数字是否相符;总帐与所属明细帐余额是否相符;资产负债表与所属附表的勾稽关系是否准确无误. 最后,从内容实质上审查,这是注册会计师对资产负债表审计的重点.在审计中主要审查资产负债表各
Session 7 Audit of Annual Accounting Statements of Joint Ventures (Part One) I. Balance Sheet Audit The steps and basic methods for reviewing the balance sheet can be started from the following aspects: Firstly, formally review. Check whether the report format prepared by the enterprise is Conforms to the requirements of the accounting system, whether the items and indicators filled in the report are complete, whether there are missing or missing pages, whether there are missing or incorrect rows, and secondly, technical review of the preparations. The main review is on the balance sheet. Whether or not the parties are balanced; whether the figures are accurate; whether the figures in each item of the report are consistent with the corresponding general ledger or subsidiary account numbers; whether the general ledger is in line with the balance of the subsidiary account; whether the relationship between the balance sheet and its own schedule is checked Accurate and accurate. Finally, from the substantive review of the content, this is the focus of CPA’s audit on the balance sheet. In the audit, the main review of the balance sheet