合并报表审计

合并会计报表审计的探讨

Research on Consolidated Financial Statement Auditing

作者认为合并会计报表审计的内容，应当为合并范围的审计，会计政策的审计、母子公司个别会计报表的审计、合并会计报表、编制程序的审计以及合并会计报表附注的审计等五大部分。

The author inquires into the practical consolidated financial statement auditing , which includes auditing the consolidated range , the accounting policy , the individual financial statements of individual companies , the procedure making consolidated financial statements , the consolidated financial statement annotations . etc.

对合并会计报表进行审计，是审计实务中存在较大风险的领域，尤其是合并报表的期初数失真的情况比较严重。

Auditing of consolidated financial statements is a field which exists great risks , especially the beginning balance distortion of consolidated financial statement is very serious .

本文主要从审计实务的角度，分类列出合并报表期初数审计中常发现的一些问题以及产生的原因及合并报表期初数的调整方法。

This article presents some problems which are often found in the course of auditing the beginning balance of consolidated financial statement , corresponding reasons and their adjusting methods , mainly from the view of auditing practice .