AUDIT ADJUSTMENT 點入帳?

the correct entry (if over provision of taxation)

Dr Balance Sheet - Provision for Taxation
Cr Profit and Loss Account - Income Tax

The company make the taxation is larger than the actual and thus the income tax in P/L should be reduced by the overstated amount. And the tax payable is also reduced.

如果我睇個調整係唔使在今年賬目中做因為你將前年所少入稅金在去年審計賬目內稅金項目中扣除。這個調整祇係要將當年稅金正確反映，對明年賬目無影響。
僅供參考！