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根据资产负债表的平衡原理,资产和权益之间的关系,可用如下会计方程式表示:资产-负债=股东权益从上述公式,可以清楚地看出,如果审计人员能够对企业的资产和负债进行充分的审查,证明二者的期初余额、期末余额和本期变动都是正确的,则可从侧面为股东权益的期末余额及本期变动的正确性,提供有力的证据.正是基于这种认识,加上股东权益的交易笔数少、金额大的特点,审计人员在审查了企业的资产和负债之后,往往只花费相对来讲很少的时间对股东权益进行审查.尽管如此,在审计过程中,单独验证股东权益帐户余额的正确性、合法性等,仍是十分重要的、必不可少的一环.
According to the balance sheet principle, the relationship between assets and equity can be expressed as the following accounting equation: Assets - Liabilities = Shareholders’ Equity From the above formula, it can be clearly seen that if the auditors are able to fully carry out the assets and liabilities of the enterprise Of the examination to prove that both the opening balance, the closing balance and changes in the current period are correct, you can from the side for the shareholders’ equity closing balance and the correctness of the current changes provide strong evidence is precisely based on this understanding , Coupled with the small number of transactions of shareholders ’equity, the amount of large features, auditors in the review of the assets and liabilities of the enterprise, it often takes relatively little time to review the shareholders’ equity.However, in the audit process , The correctness and legality of separately verifying the balance of shareholders’ equity account are still a very important and indispensable part.