财务报表财务报表审计.pptVIP

经管责任的内容经管责任由二个部分组成：保全管理责任（custodialresponsibility）会计责任（accountability）鸟羽至英.1991.审计理论模型的形成.日本：会计，第140卷3月号，pp.48-50OverallObjectiveFinancialreportingshouldprovideinformationthatisusefultopresentandpotentialinvestorsandcreditorsandotherusersinmakingrationalinvestment,credit,andsimilardecisions.—SFAC1.34ValuationUsefulnessFinancialreportingshouldprovideinformationtohelppresentandpotentialinvestorsandcreditorsandotherusersinassessingtheamounts,timing,anduncertaintyofprospectivecashreceiptsfromdividendsorinterestandtheproceeds