知識(shí)點(diǎn):
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計(jì)算器
- 收藏
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注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)保持應(yīng)有的職業(yè)謹(jǐn)慎,充分考慮期初余額對(duì)所審財(cái)務(wù)報(bào)表的影響
期初余額就是指期初已存在的賬戶余額
注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)根據(jù)已獲取的審計(jì)證據(jù),形成對(duì)期初余額的審計(jì)結(jié)論,并在此基礎(chǔ)上,確定其對(duì)審計(jì)意見的影響
注冊(cè)會(huì)計(jì)師一般無需專門對(duì)期初余額發(fā)表審計(jì)意見