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計(jì)算器
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獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù),以確定依據(jù)適用的財(cái)務(wù)報(bào)告編制基礎(chǔ),財(cái)務(wù)報(bào)表中的會(huì)計(jì)估計(jì)是否合理
獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù),以確定依據(jù)適用的財(cái)務(wù)報(bào)告編制基礎(chǔ),財(cái)務(wù)報(bào)表中的相關(guān)披露是否合理
獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù),以作出合理的會(huì)計(jì)估計(jì)并體現(xiàn)在財(cái)務(wù)報(bào)表中
獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù),以為被審計(jì)單位作出會(huì)計(jì)估計(jì)