Audit adjustments 及 Journal adjustments 有什麼分別?

2007-08-15 11:08 am
在實際會計角度中,有時在Genral ledger 或 Audit report 中會見到以Audit adjustment 或 Journal adjustment:

Audit adjustments 及 Journal adjustments 有什麼分別?

回答 (1)

2007-08-22 8:05 pm
✔ 最佳答案
Audit adjustments are adjustments proposed and put through by auditors for the purpose of audit.

Journal adjustments are adjustments made by the company's accountant himself.

The difference is a matter of who puts through the adjustment.


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