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An Unbiased View of 有限 公司 審計 報告
ericm419gpz8
43 days ago
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合併財務報表的合併範圍以控制為基礎予以確定。控制是指本公司擁有對被投資方的權力,經過參與被投資方的相關活動而享有可變回報,並且有本事運用對被投資方的權力影響該回報金額。合併範圍包括本公司及全部子公司。子公司,是指被本公司控制的主體。 按照企業會計準則和《企業會計制度》的規定編制財務報表是貴公司管理層的職責。 審計時,我們通過對主要原料兩年的採購價格收集與分析,公司主要原材料採購價格較去...
https://smebrother.com/blogs/news/香港公司不做審計報告的嚴重性
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