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利用会计方法,进行损益等账项的调整往往是不法企业为达到种种目的所常用的手段之一。因此会计方法使用前后的一致性、估价与分摊的科学性审计就成了注册会计师在实质性测试中格外注意的工作内容。会计变更包括会计政策变更、会计估计变更和会计个体变更。会计变更会对当期损益产生重大影响。上市公司多会在这方面做文章,以满足它实现配股或证监会有关上市公司管制的最低要求。
The use of accounting methods, the adjustment of profit and loss and other accounts are often unlawful enterprises to achieve one of the common means of one of the purposes. Therefore, the consistency of accounting before and after the use of valuation and apportionment of the scientific audit has become a certified public accountant in the substantive test of extra work. Accounting changes include changes in accounting policies, changes in accounting estimates and changes in individual accounting. Accounting changes will have a significant impact on current profit or loss. Listed companies will often make a fuss about this in order to meet the minimum requirements of the allotment or the CSRC’s regulation of listed companies.