會(huì)計(jì)肯定審計(jì)思路是指審計(jì)師在審計(jì)過(guò)程中對(duì)于企業(yè)會(huì)計(jì)大概的審計(jì)方法和技巧，這些是對(duì)會(huì)計(jì)大概的合理性和準(zhǔn)確性并且審計(jì)的思路和方法。會(huì)計(jì)估記是企業(yè)會(huì)計(jì)報(bào)表中不可避免的一部分，而審計(jì)師是需要審計(jì)來(lái)只要會(huì)計(jì)估記的合理性和準(zhǔn)確性，最大限度地保證企業(yè)財(cái)務(wù)報(bào)表的真實(shí)性和可靠性。

審計(jì)師對(duì)于會(huì)計(jì)估計(jì)的理解

審計(jì)師不需要相對(duì)于企業(yè)的會(huì)計(jì)肯定通過(guò)踏入的理解，除了會(huì)計(jì)估計(jì)也的種類、會(huì)計(jì)估計(jì)也的方法和技巧、會(huì)計(jì)肯定的影響因素等。僅有是對(duì)會(huì)計(jì)肯定有探索的理解，才能是對(duì)會(huì)計(jì)估計(jì)的合理性和準(zhǔn)確性并且審計(jì)。

審計(jì)師對(duì)于會(huì)計(jì)估計(jì)的風(fēng)險(xiǎn)評(píng)估

審計(jì)師不需要相對(duì)于企業(yè)的會(huì)計(jì)估記進(jìn)行風(fēng)險(xiǎn)評(píng)估，和會(huì)計(jì)大概的重要性、會(huì)計(jì)估計(jì)也的不確定性、會(huì)計(jì)大概的敏感性等。僅有相對(duì)于會(huì)計(jì)大概的風(fēng)險(xiǎn)有探索的評(píng)估，才能夠相對(duì)于會(huì)計(jì)估計(jì)的合理性和準(zhǔn)確性進(jìn)行審計(jì)。

審計(jì)師對(duì)于會(huì)計(jì)估計(jì)的測(cè)試

審計(jì)師不需要是對(duì)企業(yè)的會(huì)計(jì)肯定通過(guò)測(cè)試，和對(duì)此會(huì)計(jì)估計(jì)也的數(shù)據(jù)來(lái)源、會(huì)計(jì)肯定的計(jì)算方法、會(huì)計(jì)大概的也很分析等。只有對(duì)于會(huì)計(jì)估記進(jìn)行充分的測(cè)試，才能是對(duì)會(huì)計(jì)估計(jì)的合理性和準(zhǔn)確性接受審計(jì)。

審計(jì)師對(duì)于會(huì)計(jì)估計(jì)的確認(rèn)

審計(jì)師要相對(duì)于企業(yè)的會(huì)計(jì)大概進(jìn)行確認(rèn)，除了是對(duì)會(huì)計(jì)估計(jì)的合理性、準(zhǔn)確性、完整性等方面通過(guò)確認(rèn)。只能相對(duì)于會(huì)計(jì)估計(jì)通過(guò)充分的確認(rèn)，才都能夠是對(duì)會(huì)計(jì)估計(jì)也的合理性和準(zhǔn)確性通過(guò)審計(jì)。

審計(jì)師對(duì)于會(huì)計(jì)估計(jì)的披露

審計(jì)師需要對(duì)于企業(yè)的會(huì)計(jì)估計(jì)通過(guò)對(duì)外披露，包括相對(duì)于會(huì)計(jì)估記的重要性、會(huì)計(jì)肯定的不確定性、會(huì)計(jì)估計(jì)也的敏感性等方面進(jìn)行披露。只有對(duì)于會(huì)計(jì)大概參與充分的公開(kāi)披露，才也能是對(duì)會(huì)計(jì)估計(jì)也的合理性和準(zhǔn)確性通過(guò)審計(jì)。

審計(jì)師對(duì)于會(huì)計(jì)估計(jì)的意見(jiàn)表達(dá)

審計(jì)師必須是對(duì)企業(yè)的會(huì)計(jì)估計(jì)參與意見(jiàn)思想感情，除開(kāi)對(duì)于會(huì)計(jì)大概的合理性和準(zhǔn)確性進(jìn)行評(píng)價(jià)，并在審計(jì)報(bào)告中能表達(dá)自己的意見(jiàn)。唯有相對(duì)于會(huì)計(jì)估計(jì)也并且充分的意見(jiàn)表達(dá)，才還能夠是對(duì)會(huì)計(jì)估記的合理性和準(zhǔn)確性參與審計(jì)。

審計(jì)師對(duì)于會(huì)計(jì)估計(jì)的后續(xù)跟蹤

審計(jì)師需要對(duì)于企業(yè)的會(huì)計(jì)肯定進(jìn)行定期跟蹤，和對(duì)于會(huì)計(jì)估計(jì)也的換算結(jié)果進(jìn)行也很分析、對(duì)此會(huì)計(jì)大概的影響因素通過(guò)跟蹤分析等。僅有這對(duì)會(huì)計(jì)估記進(jìn)行充分的后續(xù)跟蹤，才還能夠這對(duì)會(huì)計(jì)估計(jì)的合理性和準(zhǔn)確性通過(guò)審計(jì)。

審計(jì)師對(duì)于會(huì)計(jì)估計(jì)的改進(jìn)建議

審計(jì)師要對(duì)于企業(yè)的會(huì)計(jì)估計(jì)也通過(guò)改進(jìn)建議，和這對(duì)會(huì)計(jì)肯定的方法和技巧參與設(shè)計(jì)改進(jìn)、相對(duì)于會(huì)計(jì)估記的數(shù)據(jù)來(lái)源參與改進(jìn)之處、是對(duì)會(huì)計(jì)肯定的披露信息參與再改進(jìn)等。只有一相對(duì)于會(huì)計(jì)估計(jì)參與充分的改進(jìn)建議，才能相對(duì)于會(huì)計(jì)大概的合理性和準(zhǔn)確性進(jìn)行審計(jì)。

會(huì)計(jì)估計(jì)也審計(jì)思路是審計(jì)師在審計(jì)過(guò)程中對(duì)于企業(yè)會(huì)計(jì)估計(jì)的審計(jì)方法和技巧，以及對(duì)此會(huì)計(jì)肯定的合理性和準(zhǔn)確性并且審計(jì)的思路和方法。只能充分的理解、評(píng)估、測(cè)什么、確定、公開(kāi)披露、意見(jiàn)表達(dá)、及時(shí)跟蹤和改進(jìn)建議，才也能保證企業(yè)財(cái)務(wù)報(bào)表的真實(shí)性和可靠性。