| 合并会计报表审计的研究 |
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| 引用本文： | 张家伦.合并会计报表审计的研究[J].中央财政金融学院学报,2002(8):61-63. |
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| 作者姓名： | 张家伦 |
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| 作者单位： | 首都经济贸易大学会计学院 北京100026 |
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| 摘 要： | 合并会计报表审计是随着市场经济的发展 ,企业集团大量涌现而产生的一种新的审计项目。作者认为合并会计报表审计的内容 ,应当为合并范围的审计 ,会计政策的审计、母子公司个别会计报表的审计、合并会计报表、编制程序的审计以及合并会计报表附注的审计等五大部分。
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| 关 键 词： | 审计 个别会计报表 合并会计报表 |
| 文章编号： | 1000-1549(2002)08-0061-03 |
Research on Consolidated Financial Statement |
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| ZHANG Jia-lun.Research on Consolidated Financial Statement[J].Journal of Central University of Finance & Economics,2002(8):61-63. |
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| Authors: | ZHANG Jia-lun |
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| Institution: | ZHANG Jia-lun |
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| Abstract: | The consolidated financial statement audit is a new audit item with the development of the market economy and the emergence of a large number of companies. The author inquires into the practical consolidated financial statement auditing , which includes auditing the consolidated range, the accounting policy, the individual financial statements of individual companies, the procedure making consolidated financial statements, the consolidated financial statement annotations. etc. |
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| Keywords: | Audit Individual financial statement Consolidated financial statement |
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