會計年尾 audit report中的jounal adjustment

會計 audit report中的jounal adjustment 是否已show在report內的balance sheet上?

應該這樣說, 當您做完盤數, 即出了Profit & Loss A/C 和Balances Sheet後, Auditor 便會做Audit, 當他們發現有野要做Adjustment, 他會做完Adjustment後, 把最last的Balance做出Audit Report, 因此這份Auditor report 已經做了adjustment.

不過當您做下年度數時, 您會把上年度的數做year end, 新一年開始入數, 當Auditor出了Audit report, 如果有adjustment, 您要問auditor取aduit adjustment, 做adjustment, 當您做完adjustment, 您的Balance Sheet的balance 一定等於Audit report, 祇有零點位相差.

這個動作一定要做. 否則到年尾, auditor又要為您無做上年度的audit adjustment而做adjusjtment.

2008-01-06 00:46:42 補充：
做audit adjustment:跟住份audit journal來做, 不過當有Dr. Expenses or Cr. Income 時要入retain profit.例子Audit report show:1) Dr. Depreciation/Telephone Cr. Bank2) Dr. Telephone Cr. Electricity3) Dr. Bank Cr. Bank Interest Income

2008-01-06 00:47:03 補充：
當做adjustment時1) Dr. Retain Proift Cr. Bank2) 不須做adjustment3) Dr. Bank Cr. Retain Profit