進(jìn)行財(cái)務(wù)會(huì)計(jì)報(bào)表的審查方式具體如下:
1、對(duì)企業(yè)財(cái)務(wù)報(bào)表的形式審查:對(duì)提供的審計(jì)報(bào)告、財(cái)務(wù)會(huì)計(jì)報(bào)表及其附注、驗(yàn)資報(bào)告、有關(guān)資格證書(shū)等進(jìn)行審核;
2、針對(duì)財(cái)務(wù)會(huì)計(jì)報(bào)表間勾稽關(guān)系進(jìn)行初步審核:對(duì)資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表、利潤(rùn)分配表四者之間科目對(duì)應(yīng)關(guān)系的審核;
3、重點(diǎn)對(duì)企業(yè)財(cái)務(wù)報(bào)表的重要會(huì)計(jì)科目進(jìn)行審核:通過(guò)對(duì)會(huì)計(jì)報(bào)表重點(diǎn)科目的核實(shí)審核,判斷會(huì)計(jì)報(bào)表在重大方面所反映財(cái)務(wù)狀況的真實(shí)性。
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