{"breadcrumbs":[{"title":"首页","url":""},{"title":"资讯中心","url":"news"},{"title":"财务审计","url":"shengji"},{"title":"集团公司财务报表审计主要审查什么?","name":"shengji","url":"\/newsDetail","id":247751}],"title":"集团公司财务报表审计主要审查什么?","thumb":"http:\/\/s10.weikeimg.com\/epcsw\/20220115\/164220813647629410.jpg","seoTitle":"集团公司财务报表审计主要审查什么?_一品财税","seoKeywords":"集团公司财务报表审计主要审查什么?","seoDescription":"集团公司财务报表审计主要审查什么?","views":"5641","pub_time":"2022-01-15","content":"

对于集团公司来说,其经营业务复杂,交易往来量大,涉及到的资金金额也相对较高,而这些统统都会反映在集团公司的财务报表之中。因此,为对集团公司财务报表所反映的公司财务信息的真实性、准确性、合法性进行确认,很多集团公司都会按要求开展财务报表审计。那么,集团公司财务报表审计主要审查什么?接下来,本文来带您对此进行具体了解!<\/p>

通常情况下,有关于集团公司财务报表审计主要审查内容,其主要包括以下这些:<\/p>

1、财务报表常规性审计。<\/strong>其审计内容主要包括:<\/p>

(1)财务报表编制是否符合规定的手续和程序;<\/p>

(2)各种财务报表如主表、附表、附注以及财务情况说明书的编制是否齐全;<\/p>

(3)财务报表的截止日期是否适当,资料来源是否可靠;<\/p>

(4)财务报表内容是否完整;<\/p>

(5)各项目数据如年初数、期末数及小计、合计、总计是否正确;<\/p>

(6)对主要财务报表应逐一核对,其他报表一般可先核对总数,发现差错和可疑问题再进行具体核对,对发现的差错和不平衡现象必须查明原因,找出源头。<\/p>

2、财务报表勾稽关系审计。<\/strong>此方面的审查内容为:<\/p>

(1)前期报表与本期报表的关系,即本期报表中有关项目的期初数等于上期报表的期末数,本期报表中有关项目的累计数是上期报表的累计数加本期发生数;<\/p>

(2)本期报表内部各项目之间的勾稽关系,如资产负债表中“资产一负债=所有者权益”的平衡关系式等;<\/p>

(3)主表与附表之间的关系,一般附表是用以说明主表中某些特定项目,主表中某些项目是附表的计算结果;<\/p>

(4)各类报表之间的勾稽关系,如,资产负债表与损益表之间实际项目的勾稽关系等。<\/p>

3、财务报表中有关内容的审计。<\/strong>主要是对集团公司财务报表进行下列审查:<\/p>

(1)对财务报表中有关数据进行审查分析,验证报表中的数据是否真实正确地反映企业的财务状况、经营成果和现金流动;<\/p>

(2)进一步观察企业经营活动的合规性、合法性和有效性。<\/p>

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