发布网友 发布时间:2022-04-23 12:05
共1个回答
热心网友 时间:2023-10-12 21:00
Accountant estimated that, was refers to the enterprise to its resultindefinite transaction or the item by recently may the use informationthe judgement which did for the foundation. For example, the fixedasset estimated the service life and the estimate only remnant value,the estimate intangible asset profit the time and so on. Becauseaccountant estimated frequently is used for by the enterprise toplaster the report form, has created the financial informationdistortion and misleading, simultaneously increased charteredaccountant's audit difficulty, causes chartered accountant's auditrisk to enhance, writes up ill when the opinion possibility enlarges.Thus it can be seen, strengthens the audit which estimated toaccountant has the necessity very much.
This article according to on January 1, 2007 to start to carry out"Enterprise Accountant Criterion - Accounting policy, AccountantEstimated Change And Accountant Mistake Correction" and "AuditCriterion 1,321 - Accountants Estimated Audit", the implication, thecontent, the characteristic and accountant which estimated fromaccountant estimated the audit the meaning, the goal and the basisobtain, analyzes the audit which accountant estimated take the newcriterion as a foundation, separately in the audit plan stage, theimplementation stage and in the report stage suitable concrete auditprocere and the audit process should matter of concern, and proposedfurther strengthens accountant to estimate the audit the correspondingmeasure. The this article occupying of innovation to had pointed outbrings the challenge facing the new criterion, chartered accountantaccountant which should specially pay attention in the audit estimatesthe item.