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如何看懂审计底稿
更新时间: 2020-11-07 00:00:00  

搞清楚科目余额表和会计报表之间数据的勾稽关系按报表项目设置审计底稿,看未审数是否和未审报表数据相符;按审计底稿前审计程序执行,将搜集资料等复印,计算内容等记录在对应的工作底稿上,需调整的做出调整分录;调整后,未审数+调整数=审定数;注意核对审定数与审定的会计报表数据是否相同。

关键词: 如何 审计 底稿

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SELECT ArticleID,Title FROM tbl_Articles WHERE ArticleID IN(2994133,1465121,187554,2018349,2183566,1553054,2497761,2062499,1607483,953661,2017374,3453295,1130328,782154,261643,2755537,1057710,1712651,1062250,1076868,248359,2165829,1058415,534587,2779934,2652400,1127529,1085874,2149746,1062985) ORDER BY field (ArticleID,2994133,1465121,187554,2018349,2183566,1553054,2497761,2062499,1607483,953661,2017374,3453295,1130328,782154,261643,2755537,1057710,1712651,1062250,1076868,248359,2165829,1058415,534587,2779934,2652400,1127529,1085874,2149746,1062985)