重要性原则在会计报表公允真实性审计中,是通过确定和运用重要性标准,即性质标准和金额标准来实现的。
In Fair and Reality Audit the Important Principle Through Fix and Make Use of Important Standard (Standard of Quality and Standard of Amount of Money) to Realize it.
会计报表真实性审计,就是要查明会计报表中是否有重要的错报或漏报。
Realistic Audit of Accounting Statement Means We Want to Examine Clearly Whether There Are Significant Mistaken Reports or Missing Reports in Accounting Statement.
真实性是经济工作中对会计资料的起码要求,也是法律上对会计资料的根本要求之一。
The authenticity is minimum request to accountant material in the economical work, also is one of basic requests to accountant material in the law.
会计真实性的演进是一个社会化的历史的过程,个别真实性和社会真实性成为这一过程中的一对基本矛盾。
The evolution of accounting truthfulness is a historical process of socialization, the principal contradiction of which comprises the individual truthfulness and the social truthfulness.
在进行财务分析的过程中,还可对企业会计制度的运用情况,企业会计信息真实性、完整性等进行判别和评价。
In the process of conducting financial analysis, it could also differentiate and evaluate the use of the accounting system, truthfulness and completeness of accounting information.
在进行财务分析的过程中,还可对企业会计制度的运用情况,企业会计信息真实性、完整性等进行判别和评价。
In the process of conducting financial analysis, it could also differentiate and evaluate the use of the accounting system, truthfulness and completeness of accounting information.
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