| 会计方程、会计假账与独立审计 |
| |
| 引用本文： | 肖正再. 会计方程、会计假账与独立审计[J]. 湖南文理学院学报(社会科学版), 2004, 29(4): 29-31 |
| |
| 作者姓名： | 肖正再 |
| |
| 作者单位： | 湘潭大学职业技术学院 湖南 |
| |
| 摘 要： | 注册会计师应根据静态会计方程:资产=负债+所有者权益,决定期初余额审计程序的性质和范围;根据动态会计方程:(收入-费用)=(期未资产-期初资产)+(期初负债-期末负债)+(期初所有者权益-期末所有者权益),收入和费用是否真实完整,决定资产和负债从整体上来说是否合理。
|
| 关 键 词： | 会计方程 独立审计 审计重点领域 |
| 文章编号： | 1672-6154(2004)04-0029-03 |
| 修稿时间： | 2004-04-10 |
Accounting Equation Accounting False Book and Independent Audit |
| |
| XIAO Zheng - zai. Accounting Equation Accounting False Book and Independent Audit[J]. Journal of Hunan University of Arts and Science:Social Science Edition, 2004, 29(4): 29-31 |
| |
| Authors: | XIAO Zheng - zai |
| |
| Abstract: | According to the static accounting equationasset = liability + the proprietor's rights and interests, the registered accountamts should decide the quality and range of the earlier balance audit procedure under different circumstances;According to the dynamic accounting equationincome - cost = (last assets - earlier assets) + (earlier liability - last liability) + (earlier proprietor's rights and interests - last proprietor's rights and interests) whether the income and cost is real and complete decides that the assets and liabilities are reasonable on the whole. |
| |
| Keywords: | accounting equation independent audit the important audit field |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
