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成本费用数据必须在会计资料中真实、准确、完整地体现,这样才能够确保公司报表符合会计准则的要求。由利润等于收入减去成本费用可知,成本费用的真实性直接影响到公司的会计利润,而这正是部分公司在成本费用中做文章,实现会计利润的转亏为盈。注册会计师需要具备识别数据真伪的能力,严格要求自身,提高职业能力,避免审计风险,切实维护中小投资者的利益。本文首先通过阐述成本费用在公司财务中的具体体现,并着重指出成本费用对企业税收的影响,然后分析公司成本费用造假主要的途径,并针对相应途径,结合现代风险导向审计,提出注册会计师需要突破传统的审计策略,采取创新、适当的策略。
The cost data must be true, accurate and complete in the accounting data so as to ensure that the company’s statements meet the requirements of accounting standards. It is known from the fact that the profit is equal to the revenue minus the cost, and the authenticity of the cost and expense directly affects the accounting profit of the company. This is exactly why some companies make a fuss about the cost and profit and turn profits into profits. Certified Public Accountants need to have the ability to identify the authenticity of data, strict demands on themselves, improve professional skills, to avoid audit risks, and effectively safeguard the interests of small and medium investors. This paper first elaborates the concrete manifestation of the cost in the corporate finance, and then points out the impact of cost and expense on the corporate tax revenue. Then it analyzes the main ways to counterfeit the cost of the company, and proposes the CPA needs in light of the corresponding approaches and the modern risk-oriented auditing Break through the traditional audit strategy, to adopt innovative and appropriate strategies.