摘要
文章针对我国上市公司利用资产减值准备粉饰财务状况和经营成果的情况,提出了资产减值准备的审计目标,以及注册会计师在实施资产减值准备审计时,通常采用的具体程序。
Considering the behaviour of preparation for property - value reduction used by listed companies to cover up thief finacial situation and managed result, the paper presents the audit target against the preparation for praperty - value reduction, as well as the procedures registered accountants usually adopt.
出处
《辽宁科技学院学报》
2006年第1期45-46,共2页
Journal of Liaoning Institute of Science and Technology
关键词
资产减值准备
审计
粉饰
会计报表附注
Preparation for Property- value reduction
Audit
To cover up
Remark on accounting statement
