会计报表附注编制和审计存在的问题及分析

会计报表附注是会计报表的重要补充和解释，以扩大会计报表的信息量，克服会计报表因货币计量而带来的局限性，但在会计报表编制过程中，对附注的编制仍存在会计人员认识不足，注册会计师重视不够；或者编制的内容不完整，格式不规范，信息不真实；或者由注册会计师代为编制，造成职责不清；或者审计程序不到位，报告类型不恰当。为此政府相关职能部门、企业、审计中介机构都要重视会计报表附注的编制，对财务人员进行必要的培训，提高附注编制的质量和水平。

The Problems and Analysis of Making Accounting Reports Annotations and Audit

Accounting Reports Annotations is an important supplement and explanation of Accounting Reports.It can enlarge the information of Accounting Reports and overcome the disadvantage of monetary measurement.But in the process of making Accounting Reports Annotations,accountant still doesn't realize the importance of it and the Certified Public Accountant always doesn't pay attention to it.Such as the content is not complete,the format is not normative,information is not true,the Certified Public Accountant made it instead of the accountant does it.So it causes the responsibility is not clear or the audit process is not correct and the Accounting Reports Annotations are irrelevant.Therefore,the relevant functional department of the government,company,the agency of the audit institution must think much of the making of Accounting Reports Annotations.Trainings should be given to the accountant in order to improve the quality of the Accounting Reports Annotations.