论会计估计变更的审计(国外英文资料).docVIP

论会计估计变更的审计 Audit of the change of accounting estimate According to the enterprise accounting standards issued by the Ministry of Finance - accounting policies, changes in accounting estimates and accounting errors Correction: a listed company may, according to the latest available information, be uncertain of the relevant transaction or matter Changing accounting estimates. In order to ensure the accounting information in the enterprise, the accounting information is guaranteed to the maximum extent Comparability and usefulness for financial reporting users to better understand the financial