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ID:16166915
大小:22.37 KB
页数:13页
时间:2018-08-08
《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
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