会计报表附注作为会计报表的重要组成部分,越来越引起人们的重视。报表附注的编制形式灵活多样,编制内容通常包括企业的一般情况、会计政策、会计报表主要项目附注、分行业资料和重要事项的揭示等诸多内容。因此对于会计报表附注审计也不容忽视。本文针对会计报表附注,提出了相应的审计方法和策略。 Accounting statements as an important part of the accounting statements, more and more aroused people’s attention. The forms of notes prepared in the report are flexible and diverse. The preparation of the statements generally includes the general conditions of the enterprise, accounting policies, notes to major items in the financial statements, disclosure of industry information and important issues, and so on. Therefore, the auditing of accounting statements can not be ignored. This article proposes the corresponding audit methods and strategies for the accounting statements.