中国会计与审计专题幻灯片.pptVIP

中国会计与审计专题;What Are Audits?;审计一般的理论框架;审计一般的理论框架;信息审计的特点;财务会计报告的目标;Background;Objective of Financial Reporting;Overall Objective;Valuation Usefulness;Stewardship;Heavy Debate;The Conceptual Framework Project ;Phases;Topic?;On July 6, 2006;Resource Allocation Decision Usefulness Objective;Stewardship/ Resource Allocation ;Stewardship/ Resource Allocation;Encompasses;Compatible or Alternative;PAAinE’s View;PAAinE’s View;E.g.Capitalisation of acquisition Costs;财务会计报告的本质;EFRAG /PAAinE;About the EFRAG;About the EFRAG;About the EFRAG;About the PAAinE;Causes of Misstatements;What is Error?;What is Frau