1, exists;
2. Rights and obligations;
3. Integrity;
4. Valuation and allocation.
The income statement refers to the identification of various transactions and events during the audit period, which is usually divided into the following categories:
1, occurred;
2. Integrity;
3. accuracy;
4. Deadline;
5. classification.
The identification of extended data (1) related to various transactions and events is an evaluation of a process and a period. From the financial statements, the income statement reflects the operating results of a period, so generally speaking, the confirmation of income statement items is related to various transactions and events, such as the occurrence of operating income;
(2) The identification related to the ending account balance is a consideration of the time point and the static value at this time point at the end of the period. From the perspective of financial statements, the balance sheet reflects the financial situation at the end of the period, so for general production, the marks related to balance sheet items are the marks related to the ending account balance, such as the existence of inventory;
(3) The presentation-related logos express how the above two logos are finally listed in the statements. When doing questions and exams, it usually refers to the disclosure of notes, such as the integrity of related party transactions disclosure.
Baidu Encyclopedia-Balance Sheet
Baidu Encyclopedia-Income Statement