论会计估计变更的审计（on audit of accounting estimate change）

《论会计估计变更的审计（on audit of accounting estimate change）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、论会计估计变更的审计（Onauditofaccountingestimatechange）OnauditofaccountingestimatechangeAccordingtotheaccountingstandardsissuedbytheMinistryoffinance,accountingpolicies,accountingestimates,changesandaccountingerrorsCorrections:transactionsoreventsthatmaybeuncertainbythelistedcompanyonthebasisoftheavailab

2、leinformationChangingaccountingestimates.Inordertomaketheaccountingestimatechangeintheenterprise,guaranteetheaccountinginformationtothemaximumextentComparabilityandusefulnessforfinancialreportinguserstobetterunderstandthefinancialstatusofenterprises,businessresultsandAccountinginformationsuchas

3、cashflow,CPAmustpayattentiontotheaccountingestimatecontainedintheenterpriseaccountingstatementsAuditofchange.AuditobjectivesofchangesinaccountingestimatesEnterprisesinaccounting,duetotheinherentuncertaintyinbusinessactivities,accountingestimateschangeIt'sinevitable.Inordertoensuretheauthenticit

4、yandreliabilityofaccountinginformation,CPAshouldstrengthentheaccountingestimateChangesinaudit,itsauditobjectivesinclude:(1)theimportantitemsrequiredbytheauditedentitytochangetheaccountingestimateinalltheaccountingstatementsareOtherwise,thecorrespondingchangesinaccountingestimateshavebeenmade.(t

5、wo)whetherthechangeoftheaccountingestimatecompletedbytheauditedentityisconsistentwiththesituationinwhichitislocatedRational.(three)whethertheprocessofaccountingestimatechangecompletedbytheauditedentityconformstotheaccountingstandardsforenterprisesWhethertheaccountingestimatechangeshavebeencorre

6、ctlyandfullydisclosedintheaccountingstatements.Two.Auditproceduresforchangesinaccountingestimates(1)toevaluatetheintegrityofthechangesintheaccountingestimatesmadebytheauditedentityInassessingwhethertheauditedentityisimportanttoallaccountingstatementsandrequireschangesinaccountingestimatesWhenth

7、eprojecthasbeenchanged,theCPAshouldexaminesomeexternalfactors,Iftheauditunitisintheindustry,therelevantstatepoliciesandregulationsatthetime,shouldalsoconsidertheimplementationFollowingaudit:1.Examinetheitemscontainedinthefinancial