会计估计、会计估计变更的审计

摘要

随着一个国家社会生产力的发展，会计在日常经济生活中的作用将日益显著。作为会计知识的一部分，会计估计及会计估计的变更，在整个会计体系中的作用也就越来越重要了。如何正确使用会计估计、会计估计的变更，如何加强会计估计变更的审计便成为会计工作的重中之重。%Accounting as a special economic management, with the development of social productive iorces of a country, national economy develops rapidly. Accounting in daily economic life plays an increasingly important role. The accounting estimates as part of the knowledge of accounting, with the company＇ s rapid economic devel- opment, with the ever - changing economic environment, with the listed company ~ rapid economic development, accounting estimates, and changes in accounting estimates, in the role of the accounting system are getting more and more important. Therefore, the proper use of accounting estimates, changes in accounting strengthen the audit of changes in accounting estimates will become among the most important of