实施会计报表整体合理性分析是一项系统性较强的工作,需要注册会计师综合利用宏观经济信息、行业知识、市场信息、企业所处发展阶段的特点、会计报表项目之间的内在逻辑关系,采取定性分析和定量分析相结合的方法,从不同的角度审视会计报表和附注。 The implementation of the overall rationality analysis of accounting statements is a relatively systematic work requiring the certified public accountants to comprehensively utilize the macroeconomic information, industry knowledge, market information, the characteristics of the stage of development of the enterprise, the internal logical relationship between the items in the accounting statements, Taking the combination of qualitative analysis and quantitative analysis, we examine the accounting statements and notes from different perspectives.