什么是審計(jì)調(diào)整分錄
審計(jì)調(diào)整分錄是注冊(cè)會(huì)計(jì)師在審計(jì)過(guò)程中對(duì)所遇到的應(yīng)當(dāng)進(jìn)行審計(jì)調(diào)整的問(wèn)題及事項(xiàng)所編制的報(bào)表分錄。編制審計(jì)調(diào)整分錄的目的在于使已審財(cái)務(wù)報(bào)表經(jīng)過(guò)調(diào)整后符合相關(guān)規(guī)定,并公允地反映財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量。