企业会计报表常见信息失真与查账技巧

Anamorphic Phenomena of Account Report in Enterprises and Audit Skills

对企业会计报表信息失真的现象进行了分类,分析了会计报袁信息失真成因,并提出了一些查账的技巧。

This paper classifies the anamorphic phenomena of accounting report in enterprises,analyzes the causes of these phenomena and suggests some skills of auditing.