- The discretion principle is one of accounting basic principles,simultaneously also is one kind of widespread management methods.
- In a sense, auditing is evidential.The improvement of auditing process should take into account basic evidence theory.
- However, due to the differences between computerized accounting and traditional one, both in accounting basics and in practical work, we must have changes in traditional audit, with modifying and confirming, to adjust to new conditions.
- In 30 years since reform and opening up, promoting quality-oriented education has become an important direction in accounting basic education and accounting majors education reform.
- During the era of inflation, the deny of assumption on stable currency produce the Account of Price Fluctuation or the modern Cost Control; In the age of informative, the extension of account basic body assumption is being expanded.