The behaviors involved in the evaluation include: property right transfer, asset mortgage, asset disposal, investment estimation, self-owned self-estimation, fair value estimation, etc. You only need to master one thing: as long as it is possible to involve the change or transfer of property rights, it can trigger the evaluation behavior.
In addition, the evaluation objects also include: individual assets, overall assets of enterprises, asset portfolios, etc. You can refer to the accounting balance sheet. All the accounts listed above can be evaluated, in which each account corresponds to a single asset, all accounts are evaluated as the overall assets of the enterprise together, and multiple accounts are evaluated as asset portfolios.
The difference between audit and evaluation:
1. Audit is to express opinions on the accounting principles and methods of financial statements, mainly aiming at historical data.
2. Evaluation is to estimate the market value of current assets, not the present value data.