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l banks to participate in fraud phenomenon not uncommon . It can be said , this is the credibility crisis facing China one of the most typical evidence . Because CPA verification testing unit was mostly based on the information provided , such as internal and external bank statements, letter of inquiry , invoices, proof of ownership documents, etc. carried out , the face of such a hostile environment, fraud , CPAs obviously can not absolutely guarantee eleven identify its authenticity.
 
Most of the public that, since the company was founded verification functions to the CPA , CPAs that foolproof fulfill all verification activities , and to ensure that all of the paid-up capital in place. But in fact, because of modern social and economic complexity of the phenomenon , such as accounting information lag in economic activity , accounting voice expressing the limitations of economic activity and the superb modern counterfeiting techniques , etc., so that the functions of CPA identifying information subject to very limited. In addition, working with the CPA itself subject to many factors, such as cost -effective limits , sampling technology risks. CPA makes verification results with great uncertainty . Therefore, in the verification process, the CPA is essentially impossible to guarantee that all Verified capital are put into the newly established company. Certified Public Accountant in the process of identification verification role , at best, merely increased capital investment reliability of the information , rather than on the facts of the invested capital is guaranteed. But the results of the public on the verification high expectations , and actual verification capabilities CPA considerable gap. They are not familiar with the nature of work CPA , if disputes arise , CPA is bound to heavy liability.

Previous accountant verification of legal proceedings concerning case tells us , CPA to avoid legal proceedings , must be carefully chosen to be factual units selected to be honest testing unit . If the testing unit to its customers , employees, government department or other respects, with integrity and will surely deceived CPA , providing false verification materials to make CPA into their trap set . So accept the commission before the CPA must take the necessary measures for the assurance units and investors understand the situation , evaluate their character , to ascertain the real purpose of commission .

Accordance with the " Independent Auditing Practice Bulletin No. 1 - verification " which states: " CPA perform verification activities shall abide by the independent, objective and impartial manner , maintaining due professional care ." Strictly speaking, independent, objective and impartial professional ethics belongs to the scope of the CPA 's implementation of the business must abide by the basic principles . Undoubtedly, perform verification services industry must also follow this basic principle.

Certified Public Accountant in the course of their practice how to maintain professional skepticism , but also a noteworthy problem . Maintain professional care and remain independent , objective and fair principles are complementary. Only by upholding the independence , objectivity and impartiality in order to consciously maintain professional care ; always and everywhere only to maintain professional care , in order to better carry out independen本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。