期后事项对会计报表审计的影响

The Period after Affairs Influence for the Accounting Statement Audit

注册会计师在对会计报表审计时应当关注期后事项,因为期后事项的存在不仅会影响所审计年度会计报表的公允性,而且对注册会计师的审计范围、审计责任、审计结论产生影响。

When the certified public accountant audits the accounting statement he should pay attention to period after affairs because the period after affairs would not only affect the fair of the audit year accounting statement, but also affect the audit scope, audit duty and audit conclusion.