对注册会计师如何执行合并会计报表审计业务、保证执业质量具有现实意义。

This paper is provided with realism signification to certified public accountants to perform CFS auditing procedure and ensuring assignment.

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主营业务利润是企业主管部门、股东及报表使用者关注的重要指标，其真实性是任何审计工作的重点之一。

The main business profit is an important index that department in charge, stockholder and user of the statements pay great attention to, its truthfulness is the main task of the auditing work.

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根据国内会计准则进行账务处理，确保报表的准确性和及时性，包括但不限于总帐管理，工资， 编制集团财务报表，审计等业务；

Accounting tasks according to Chinese accounting law and ensure accurate and timely financial report including but not limited to GL management, payroll calculation, Group report making, Audit etc.

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