摘要
对合并会计报表进行审计,是审计实务中存在较大风险的领域,尤其是合并报表的期初数失真的情况比较严重。本文主要从审计实务的角度,分类列出合并报表期初数审计中常发现的一些问题以及产生的原因及合并报表期初数的调整方法。
Auditing of consolidated financial statements is a field which exists great risks,especially the beginning balance distortion of consolidated financial statement is very serious.This article presents some problems which are often found in the course of auditing the beginning balance of consolidated financial statement,corresponding reasons and their adjusting methods,mainly from the view of auditing practice.
出处
《哈尔滨商业大学学报（社会科学版）》
2005年第2期73-74,99,共3页
Journal of Harbin University of Commerce:Social Science Edition
