1.會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正的審計(jì)要求

    當(dāng)企業(yè)發(fā)生會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正時(shí)，其相應(yīng)的會(huì)計(jì)處理將會(huì)對(duì)企業(yè)的資產(chǎn)、負(fù)債、所有者權(quán)益和損益產(chǎn)生影響，并在很大程度上影響會(huì)計(jì)信息在不同期間的可比性。因此，注冊(cè)會(huì)計(jì)師在審計(jì)中必須對(duì)被審計(jì)單位發(fā)生的會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正事項(xiàng)引起足夠的重視。

    2.會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正的審計(jì)目標(biāo)：

    （1）確定會(huì)計(jì)政策變更是否合法、合理；確定會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正是否合理；

    （2）確定會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理是否正確；

    （3）確定會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正的披露是否恰當(dāng)。

    3.會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正的審計(jì)程序：

    （1）獲取被審計(jì)單位提供的會(huì)計(jì)政策、會(huì)計(jì)估計(jì)說(shuō)明，與前期采用的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)進(jìn)行比較，以識(shí)別會(huì)計(jì)政策、會(huì)計(jì)估計(jì)的變更。

    （2）查閱法規(guī)或會(huì)計(jì)準(zhǔn)則等行政法規(guī)、規(guī)章以及被審計(jì)單位董事會(huì)、股東大會(huì)、管理當(dāng)局有關(guān)會(huì)議記錄，判斷會(huì)計(jì)政策變更的合法性和合理性。

    （3）獲取并審查與會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正相關(guān)的資料，判斷會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正的合理性。

    （4）審查與會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正相關(guān)的會(huì)計(jì)記錄，確定其會(huì)計(jì)處理是否正確。財(cái)政部頒布的《企業(yè)會(huì)計(jì)準(zhǔn)則——會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正》對(duì)企業(yè)會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正的各種主要情形，均規(guī)定了相應(yīng)的會(huì)計(jì)處理原則。比如，對(duì)會(huì)計(jì)政策變更一般采用追溯調(diào)整法，若會(huì)計(jì)政策變更的累積影響數(shù)不能合理確定，則應(yīng)采用未來(lái)適用法；對(duì)會(huì)計(jì)估計(jì)變更采用未來(lái)適用法，不調(diào)整以前年度會(huì)計(jì)報(bào)表；對(duì)會(huì)計(jì)差錯(cuò)更正，應(yīng)當(dāng)區(qū)分不同的發(fā)生時(shí)間（以前年度、本年度還是本年度的資產(chǎn)負(fù)債表日后）予以不同的會(huì)計(jì)處理等等。這些便是注冊(cè)會(huì)計(jì)師用來(lái)確定被審計(jì)單位有關(guān)會(huì)計(jì)處理是否正確的主要依據(jù)。

    （5）驗(yàn)明會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正的披露是否恰當(dāng)。企業(yè)會(huì)計(jì)政策變更時(shí)，應(yīng)當(dāng)在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)政策變更的內(nèi)容和理由，會(huì)計(jì)政策變更的影響數(shù)，或累積影響數(shù)不能合理確定的理由；會(huì)計(jì)估計(jì)變更時(shí)，應(yīng)當(dāng)在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)估計(jì)變更的內(nèi)容和理由，會(huì)計(jì)估計(jì)變更的影響數(shù)，或會(huì)計(jì)估計(jì)變更的影響數(shù)不能確定的理由；發(fā)生會(huì)計(jì)差錯(cuò)更正時(shí)，應(yīng)當(dāng)在會(huì)計(jì)報(bào)表附注中披露重大會(huì)計(jì)差錯(cuò)的內(nèi)容及更正金額。