企业资产负债表的编制及审核探究

Exploration of Preparing and Reviewing Corporate Balance Sheet

为了提高编制资产负债表的正确性,规避审计风险,为相关利害关系人提供真实可靠的会计报表信息。针对企业资产负债表出现的错弊,通过剖析、归纳和整理,指出编制资产负债表应掌握的要点和常用的审核方法。通过分析研究,企业编制正确的资产负债表,可以提升审核效用,进而做到查错防弊,并为提高资产负债表的会计信息质量奠定基础。

To improve the correctness of the balance sheet, avoid auditing risk and accounting statements for the relevant in- terested parties to provide reliable information, this paper, with the focus on the mistakes of corporate balance sheets and through the analysis, induction and collation, put out the main points of the preparation of balance sheet and auditing meth- ods, which can be of great help to prepare the balance sheet for the enterprise, improve audit utility, and do check wrong a- gainst the disadvantages so as to lay a foundation for improving the accounting information quality balance.