1、對(duì)審計(jì)報(bào)告的影影響解析（回回復(fù)可看）對(duì)審計(jì)報(bào)告的影影響解析前言：共分5個(gè)個(gè)部分總結(jié)如如有總結(jié)錯(cuò)誤誤和文字錯(cuò)誤誤，忘請(qǐng)?jiān)徴徍团u(píng)，謝謝謝。 HYPERLINK /attachment.php?aid=20003¬humb=yes HYPERLINK /attachment.php?aid=20004¬humb=yes 以下內(nèi)容跟帖回回復(fù)才能看到到= HYPERLINK /attachment.php?aid=20005¬humb=yes HYPERLINK /attachment.php?aid=20006¬humb=yes HYPERLINK /attachment.

2、php?aid=20007¬humb=yes HYPERLINK /attachment.php?aid=20008¬humb=yes HYPERLINK /attachment.php?aid=20009¬humb=yes 期初余額總結(jié)：個(gè)人認(rèn)為，由由于一般情況況下，首次接接受委托的情情況已經(jīng)越來(lái)來(lái)越少了，尤尤其是被審計(jì)計(jì)單位和事務(wù)務(wù)所都是首次次的更少，所所以，期初余余額的審計(jì)一一般情況下，涉涉及的內(nèi)容偏偏少。但結(jié)合合到比較數(shù)據(jù)據(jù)中，又有了了一些應(yīng)用，還還有如果上期期報(bào)表沒(méi)有經(jīng)經(jīng)過(guò)審計(jì)或?qū)?duì)審計(jì)的結(jié)果果不滿意的時(shí)時(shí)候，也會(huì)應(yīng)應(yīng)用一些審計(jì)計(jì)程序。重點(diǎn)點(diǎn)在于存貨項(xiàng)項(xiàng)目的檢查，涉

3、涉及了存貨監(jiān)監(jiān)盤的內(nèi)容。最后一句話：如果期初余額對(duì)本期財(cái)務(wù)報(bào)表不是很重要，則無(wú)需對(duì)期初余額進(jìn)行專門的審計(jì)程序，僅僅做一般性程序即可。（不是什么都不做的哦）。比較數(shù)據(jù)總結(jié)： HYPERLINK /attachment.php?aid=20023¬humb=yes HYPERLINK /attachment.php?aid=20024¬humb=yes HYPERLINK /attachment.php?aid=20025¬humb=yes HYPERLINK /attachment.php?aid=20026¬humb=yes HYPERLINK /attachment.

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