会计方程、会计假账与独立审计

Accounting Equation Accounting False Book and Independent Audit

注册会计师应根据静态会计方程:资产=负债+所有者权益,决定期初余额审计程序的性质和范围;根据动态会计方程:(收入-费用)=(期未资产-期初资产)+(期初负债-期末负债)+(期初所有者权益-期末所有者权益),收入和费用是否真实完整,决定资产和负债从整体上来说是否合理。

According to the static accounting equationasset = liability + the proprietor's rights and interests, the registered accountamts should decide the quality and range of the earlier balance audit procedure under different circumstances;According to the dynamic accounting equationincome - cost = (last assets - earlier assets) + (earlier liability - last liability) + (earlier proprietor's rights and interests - last proprietor's rights and interests) whether the income and cost is real and complete decides that the assets and liabilities are reasonable on the whole.