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注册会计师审计年度会计报表,当被审计的会计报表由于财务会计处理不当需要调整而被审计单位又同意调整时,应提出具体的调帐方案。包括:(1)具体会计报表的应调整事项、调整数额和调整后数额,(2)列举具体的调整分录;(3)建议在被审计报表所属年度帐簿上登记调整事项或是在下年度帐簿上登记调整事项;(4)提出调整后上年末余额与下年新帐年初余额相衔接的具体方法。由于年报审计都在会计年度结束后实施,有些甚至迟延到年后三四月份,因此,年报审计时,不少被审计单位不但已将未审计的年报上报汇总,而且也已按照隔年
CPA audited annual accounting statements, when the audited financial statements due to improper financial accounting needs to be adjusted and the audited entity agreed to adjust, it should propose a specific plan of adjustment. Including: (1) the specific accounting statements should be adjusted, adjust the amount and adjusted amount, (2) to enumerate the specific adjustment entries; (3) proposed to be audited in the annual report of the books to register the adjustment items or in the next fiscal year (4) Proposed specific methods of reconciling the balance of the previous year with the opening balance of the new account next year. As the annual report audits are implemented after the end of the fiscal year, and some even postponed to March and April of the year after the audit of annual reports, many audited entities have not only reported the unaudited annual reports, but also in accordance with the following year