摘要
本文重点探讨会计差错更正中的利润操纵问题,并针对会计差错更正的审计规范、信息披露和法律责任等方面提出政策建议。
This article discusses theprofit manipulation issue potentiallyexisting in the management's correctingaccounting errors. Such aspects asauditing, disclosure, and legal liabilityregarding correction to accountingerrors are considered and suggested.
出处
《中国注册会计师》
2003年第6期17-19,共3页
The Chinese Certified Public Accountant
