Accounting Estimates and Changes in Accounting Estimates of the Audit
Xiaoyan Zhou · Journal of Shandong Institute of Commerce and Technology · 2012
Accounting as a special economic management,with the development of social productive forces 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 development,with the ever-changing economic environment,with the listed company's 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 estimates,how to strengthen the audit of changes in accounting estimates will become among the most important of accounting.