問(wèn)題已解決
對(duì)應(yīng)數(shù)據(jù)和期初余額審計(jì)有區(qū)別嗎?
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速問(wèn)速答期初余額審計(jì)是針對(duì)本期財(cái)務(wù)報(bào)表的期初余額進(jìn)行的審計(jì),對(duì)應(yīng)數(shù)據(jù)是針對(duì)上期對(duì)應(yīng)數(shù)和相關(guān)披露的審計(jì),包括資產(chǎn)負(fù)債表、利潤(rùn)表等,即有期初余額,也有上年數(shù),所以包括了期初余額。
2022 08/18 17:37
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