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經(jīng)審計(jì)的財(cái)務(wù)報(bào)表是指什么?

答:經(jīng)審計(jì)的財(cái)務(wù)會(huì)計(jì)報(bào)表便是會(huì)計(jì)事務(wù)所財(cái)務(wù)審計(jì)后確定的表格,附著公司報(bào)表審計(jì)后邊.經(jīng)審計(jì)的財(cái)務(wù)報(bào)表,有一些數(shù)據(jù)信息或許已經(jīng)按注冊(cè)會(huì)計(jì)的建議進(jìn)行調(diào)整.它與沒(méi)經(jīng)審計(jì)的財(cái)務(wù)報(bào)告的區(qū)別就是:

1,公信力不一樣:經(jīng)審計(jì)的財(cái)務(wù)報(bào)告公信力強(qiáng).沒(méi)經(jīng)審計(jì)的財(cái)務(wù)報(bào)告公信力弱.

2,所承擔(dān)法律糾紛不一樣:經(jīng)審計(jì)的財(cái)務(wù)報(bào)告所承擔(dān)法律糾紛小.沒(méi)經(jīng)審計(jì)的會(huì)計(jì)報(bào)所承擔(dān)法律糾紛大.

3,應(yīng)用領(lǐng)域不一樣:經(jīng)審計(jì)的財(cái)務(wù)報(bào)告應(yīng)用領(lǐng)域大.沒(méi)經(jīng)審計(jì)的會(huì)計(jì)報(bào)應(yīng)用領(lǐng)域小.

會(huì)計(jì)報(bào)表審計(jì)的整體發(fā)展目標(biāo)?

一是對(duì)財(cái)務(wù)報(bào)告總體是不是不會(huì)有因?yàn)獒咚轿璞谆虿徽_所導(dǎo)致的重大錯(cuò)報(bào)獲得合理保證,促使注冊(cè)會(huì)計(jì)可以對(duì)財(cái)務(wù)報(bào)告是不是在全部重要層面依照適用財(cái)務(wù)報(bào)表編寫(xiě)基本編寫(xiě)發(fā)布審計(jì)報(bào)告意見(jiàn);

二是依照會(huì)計(jì)準(zhǔn)則的相關(guān)規(guī)定,依據(jù)審計(jì)結(jié)論對(duì)財(cái)務(wù)報(bào)告報(bào)表審計(jì),并和高管和經(jīng)理層溝通交流.

會(huì)計(jì)報(bào)表審計(jì)的目的是注冊(cè)會(huì)計(jì)根據(jù)實(shí)行內(nèi)控審計(jì),對(duì)會(huì)計(jì)報(bào)表的以下層面發(fā)布審計(jì)報(bào)告意見(jiàn):

(一)財(cái)務(wù)報(bào)告是不是依照適用企業(yè)會(huì)計(jì)準(zhǔn)則和有關(guān)企業(yè)會(huì)計(jì)制度的相關(guān)規(guī)定編寫(xiě);

(二)財(cái)務(wù)報(bào)告是不是在全部重要層面公允價(jià)值體現(xiàn)被審計(jì)公司的經(jīng)營(yíng)情況、經(jīng)營(yíng)成果和現(xiàn)金流.

通過(guò)上述內(nèi)容介紹文回答了:"經(jīng)審計(jì)的財(cái)務(wù)報(bào)表是指什么?"這種情況,會(huì)計(jì)報(bào)表審計(jì)是備考注會(huì)測(cè)試中一個(gè)至關(guān)重要的知識(shí)要點(diǎn),各位小伙伴一定要提前準(zhǔn)備把握該專(zhuān)業(yè)知識(shí)陪你.假如你在備考中碰到不明白的難題,可以直接聯(lián)系我們專(zhuān)業(yè)的稅務(wù)教師.假如你在會(huì)計(jì)真賬實(shí)操過(guò)程中出現(xiàn)難題,可以在網(wǎng)上和我們建立聯(lián)系,大家可以為你解答疑惑.