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会计报表审计调整是指注册会计师接受委托，按照《独立审计准则》的要求对被审单位会计报表进行审计后，就被审单位会计事项账务处理提出的调整意见。由于会计报表审计必须在被审单位会计报表编制完成后，因而审计工作一般都在下一年初进行。实际中，被审单位只能根据审计调整
Auditing and Auditing of Accounting Statements refers to the adjustment opinions put forward by the certified public accountants on the accounting treatment of the audited entity after auditing the accounting statements of the audited entity according to the requirements of the “Independent Auditing Standards”. Since the audit of accounting statements must be completed after the preparation of the accounting statements of the audited entity, the audit work is generally conducted early next year. In fact, the unit under audit can only be adjusted according to the audit