合并会计报表审计的探讨

Research on Consolidated Financial Statement Auditing

合并会计报表审计的内容 ,应当为合并范围的审计、会计政策的审计、母子公司个别会计报表的审计、合并会计报表编制程序的审计以及合并会计报表附注的审计等五大部分。

The contents of the practical consolidated financial statement auditing, should includes auditing the consolidated range, the accounting policy, the individual financial statements of individual companies, the procedure making consolidated financial statements, the consolidated financial statement annotations. etc.