加計(jì)扣除的數(shù)據(jù)要審計(jì)嗎?

總局對(duì)此沒(méi)有統(tǒng)一的規(guī)定,但是企業(yè)可以根據(jù)自身實(shí)際情況進(jìn)行審計(jì).

經(jīng)審計(jì)的財(cái)務(wù)報(bào)表與未審計(jì)的財(cái)務(wù)報(bào)表有何區(qū)別

經(jīng)審計(jì)的會(huì)計(jì)報(bào)表就是會(huì)計(jì)師事務(wù)所審計(jì)后確認(rèn)的報(bào)表,附在事務(wù)所出具審計(jì)報(bào)告后面.經(jīng)審計(jì)的財(cái)務(wù)報(bào)告,有些數(shù)據(jù)可能已經(jīng)按注冊(cè)會(huì)計(jì)師的意見(jiàn)進(jìn)行了調(diào)整.具體包括哪些報(bào)表那就看事務(wù)所審計(jì)了公司具體哪些報(bào)表了.其與未經(jīng)審計(jì)的財(cái)務(wù)報(bào)表的區(qū)別在于:

1,權(quán)威性不同:經(jīng)審計(jì)的財(cái)務(wù)報(bào)表權(quán)威性強(qiáng).未經(jīng)審計(jì)的財(cái)務(wù)報(bào)表權(quán)威性弱.

2,所承擔(dān)的法律風(fēng)險(xiǎn)不同:經(jīng)審計(jì)的財(cái)務(wù)報(bào)表所承擔(dān)的法律風(fēng)險(xiǎn)小.未經(jīng)審計(jì)的財(cái)務(wù)報(bào)所承擔(dān)的法律風(fēng)險(xiǎn)大.

3,適用范圍不同:經(jīng)審計(jì)的財(cái)務(wù)報(bào)表適用范圍大.未經(jīng)審計(jì)的財(cái)務(wù)報(bào)適用范圍小.