一个欧元账户审计引发的思考

发布时间：2018-07-10 08:34

本文选题：欧元 + 损益调整　；参考：《财务与会计》2009年23期

【摘要】：正财政部于2006年制定和发布的《企业会计准则第19号——外币折算》对外汇的折算和损益调整等外汇核算规范做出了明确规定。但是,笔者在工作中发现,到目前为止该项准则实际上并没有得到全面贯彻执行。本文以一个企业欧元账户审计案例,揭示企业核算外汇的非规范化行为及其形成原因,并对企业如何规范外汇核算、审计中介机构如何提高审计服务质量等问题进行探讨。
[Abstract]:The Accounting Standards for Enterprises No. 19-Foreign currency conversion, formulated and issued by the Ministry of Finance in 2006, clearly stipulates the foreign exchange accounting standards such as foreign exchange conversion, profit and loss adjustment and so on. However, the author found that so far, the criterion has not been fully implemented. Based on an audit case of an enterprise's euro account, this paper reveals the non-standardized behavior of foreign exchange accounting and the reasons for its formation, and probes into how to standardize foreign exchange accounting and how to improve the audit service quality of the audit intermediary.
【作者单位】：中瑞岳华会计师事务所;
【分类号】：F239.22

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