济南工商注册http://www.jnyszc.com/介绍按照适用的会计准则和相关会计制度的规定编制财务报表是管理层的责任，在审计报告中指明管理层的责任，有利于区分管理层和注册会计师的责任，降低财务报表使用者误解注册会计师责任的可能性。 

1、济南工商注册谈到设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报，选择和运用恰当的会计政策。
Jinan Business registration spoke design, implement and maintaining internal control relevant to the financial statements, to make material misstatement due to fraud or error does not exist, selecting and applying appropriate accounting policies.

2、济南工商注册http://www.jnyszc.com/分析有利于管理层作出合理的会计估计。
Jinan analysis is conducive to business registration management to make reasonable accounting estimates.