合并會(huì)計(jì)報(bào)表編制范圍變更流程

1、合并會(huì)計(jì)報(bào)表編制范圍變更流程合并會(huì)計(jì)報(bào)表編制范圍變更流程1.合并會(huì)計(jì)報(bào)表編制范圍變更流程與風(fēng)險(xiǎn)控制圖合并會(huì)計(jì)報(bào)表編制范圍變更流程與風(fēng)險(xiǎn)控制合并會(huì)計(jì)報(bào)表編制范圍變更流程與風(fēng)險(xiǎn)控制不相容責(zé)任部門(mén)不相容責(zé)任部門(mén)責(zé)任人的職責(zé)分工與審批權(quán)限劃分責(zé)任人的職責(zé)分工與審批權(quán)限劃分業(yè)務(wù)風(fēng)險(xiǎn)業(yè)務(wù)風(fēng)險(xiǎn)董事會(huì)審計(jì)委員會(huì)財(cái)務(wù)總監(jiān)財(cái)務(wù)部經(jīng)理階段D1D2合并會(huì)計(jì)報(bào)表編制范圍更改審議工作不規(guī)范，可能導(dǎo)致會(huì)計(jì)處理不當(dāng)，使企業(yè)受到重大影響合并會(huì)計(jì)報(bào)表披露不規(guī)范、不合理，可

2、能因虛假記載、誤導(dǎo)性陳述、重大遺漏和未按規(guī)定及時(shí)披露而導(dǎo)致?lián)p失開(kāi)始合并會(huì)計(jì)報(bào)表編制范圍更改結(jié)束提出意見(jiàn)和建議根據(jù)審議意見(jiàn)確定合并會(huì)計(jì)報(bào)表編制范圍審議審議審核審批審核通知財(cái)務(wù)部相關(guān)人員進(jìn)行會(huì)計(jì)處理在財(cái)務(wù)報(bào)告附注中進(jìn)行披露234編制《合并會(huì)計(jì)報(bào)表編制范圍更改申請(qǐng)報(bào)告》12.合并會(huì)計(jì)報(bào)表編制范圍變更流程控制表合并會(huì)計(jì)報(bào)表編制范圍變更流程控制合并會(huì)計(jì)報(bào)表編制范圍變更流程控制控制事項(xiàng)控制事項(xiàng)詳細(xì)描述及說(shuō)明詳細(xì)描述及說(shuō)明D11.財(cái)務(wù)部經(jīng)理編制《合并