运用会计错账更正方法编制审计调整分录

Journalizing Audit Adjustment Entries by Using Erroneous Accounts Correction Method

审计人员对于审计工作中发现的审计差异往往需要通过编制审计调整分录进行调整,目前审计理论和审计实务中对于如何规范地编制审计调整分录缺乏统一认识。根据基础会计中错账更正方法中的红字冲销法及补充登记法,提出编制审计调整分录的新思路。

Audit difference is often adjusted by journalizing audit adjustment entries, but theoretically and practically, there has no common understanding on how to journalize standard audit adjustment entries. In this study, a way to journalize audit adjustment entries with red-ink entry and instantaneous amendment which are used to correct erroneous accounts is proposed.